Court of Appeals for the Ninth Circuit March 1, 1982, 80-7245 (Edward J. Kosmal, and Nili H. Kosmal v. Commissioner of Internal Revenue)

PER CURIAM:

The Kosmals appeal from a Tax Court decision upholding a determination by the Commissioner that the Kosmals’ contributions to the Los Angeles County Employee Retirement Association (LACERA) may not be excluded from income. We affirm.

We have previously held that amounts deducted from base pay and deposited with the federal civil service retirement system are not excludable from income.