MEMORANDUM OF DECISION
JUDD, District Judge.
This is an action for a tax refund of $576.21 for income taxes alleged to have been wrongfully collected from the plaintiffs. Jurisdiction is conferred on this court by Section 1346(a) (1) of Title 28 of the United States Code.
The case presents the question whether pension payments based on a disability retirement shortly before eligibility for service retirement are deductible as "sick pay" after the...
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