CHABOT, Judge:
Respondent determined a deficiency in Federal individual income tax against petitioners for 1981 in the amount of $3,046.64. The issues for decision are as follows:
(1) Whether the relevant plan is the "Judicial Plan" (established under Louisiana Revised Statutes 13:11-26) or the "System's Plan" (established under La.R.S. 13:11-26 (West Supp. 1987), 24:36, 42:541-719, and 56:681-692);
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