Argued and Submitted En Banc September 16, 1986.
WIGGINS, Circuit Judge:
Randall and Judith Beisler appealed from a Tax Court decision holding that payments Mr. Beisler received from the Bert Bell National Football League Player Retirement Plan (NFL Plan) are not excludable from gross income under 26 U.S.C. § 105(c). A panel of this court affirmed.
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