DAVID R. THOMPSON, Circuit Judge:
The appellant James A. Picard ("Picard") challenges the Tax Court's ruling that his disability retirement benefits are taxable under Internal Revenue Code ("I.R.C.") § 61(a). The Tax Court held that the reduction of Picard's disability-retirement benefits on the twenty-fifth anniversary of his date of hire constituted a determination of benefits by reference to length of service, thereby removing the benefits from tax exclusion...
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