Memorandum Findings of Fact and Opinion
NIMS, Chief Judge:
Respondent determined a deficiency in petitioners' 1983 Federal income tax in the amount of $1,629.
The issue for decision is whether petitioners are entitled to exclude from income amounts withheld from petitioner-husband's salary as contributions to the California Judges' Retirement System. See California Judges Retirement Law, Chapter 11, Title 8, California Government Code sections 75000...
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