MEMORANDUM OPINION AND ORDER
MAROVICH, District Judge.
This case is before the court on the parties' cross motions for summary judgment. The facts are not in dispute. The legal issue is whether benefits received by plaintiff pursuant to 45 U.S.C. Section 797 of Title VII of the Regional Rail Reorganization Act of 1973 (as amended by the Northeast Rail Service Act of 1981 ("NERSA"), Pub.L. No. 97-35, 95 Stat. 643 (1981)), are taxable as ordinary income. The...
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