MEMORANDUM
BROOKS, Chief Judge.
This action was instituted by Louis Wimbish, Jr. and his wife, Marydee Lowe Wimbish, under Title 28 U.S.C.A. Section 1346(a) (1) to recover from the United States income taxes which were assessed on retirement benefits paid to Louis Wimbish in 1961 and 1962 under the retirement plan of his employer, the Brown & Williamson Tobacco Corporation. The taxability of those benefits turns on the narrow question of whether any...
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