MEMORANDUM AND OPINION
REGAN, District Judge.
In this action for refund of $710 in individual income taxes paid by plaintiffs for the year 1982, the essential facts have been stipulated. The issue is one of law, namely, whether plaintiffs are entitled under 26 U.S.C. § 403(b)(1) to exclude from their 1982 gross income amounts contributed for their benefit by Dr. Corbin's employer, pursuant to a salary reduction agreement, to a non-transferable, nonforfeitable...
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