BEISLER v. C.I.R.

No. 85-7222.

814 F.2d 1304 (1987)

Randall L. BEISLER and Judith K. Beisler, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 9, 1987.


Attorney(s) appearing for the Case

Robert V. Atmore and Deborah M. Regan, Minneapolis, Minn., for petitioners-appellants.

Ann Belanger Durney, Washington, D.C., for respondent-appellee.

James R. Ritchie, San Francisco, Cal., for amicus curiae, National Football League Players' Association.

Before SNEED, KENNEDY, HUG, FLETCHER, ALARCON, NELSON, BEEZER, HALL, WIGGINS, BRUNETTI, and NOONAN, Circuit Judges.


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. 787 F.2d 1325 (9th Cir.1986). Because of the importance of the issue decided...

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