Court of Appeals for the Fourth Circuit June 5, 1995, Nos. 94-1971, 94-2022 (Swanson v. Faulkner)

Affirmed by published opinion. Senior Judge SPROUSE wrote the opinion, in which Judge WILKINSON and Judge WILKINS joined.

OPINION

SPROUSE, Senior Circuit Judge:

Until 1989, the State of North Carolina fully exempted state pension benefits from taxable income but exempted only the first $3,000 of federal pension benefits.