OPINION
NICHOLS, Judge.
In this tax refund case, plaintiffs urge us to hold that § 1251 of the Internal Revenue Code is constitutionally invalid because in computing a taxpayer's "farm net income" § 1251(e)(2)(B) excludes some gains from calculation of gross income that could otherwise be considered taxable "income" under the sixteenth amendment. Thus, according to plaintiffs Congress has arbitrarily denied these gains their character as income...
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