CYNTHIA HOLCOMB HALL, Circuit Judge:
William and Helen Ernzen, a railroad retiree and his wife, appeal the grant of summary judgment in favor of the government in their action for an income tax refund. The Ernzens sought refunds for their 1985 and 1986 returns, seeking to exclude from income taxes they had paid in previous years on their Tier II railroad retirement benefits. Since Tier II benefits were taxed in part to rescue the Railroad Retirement System from insolvency...
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