Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a deficiency of $249 in petitioner's 1976 Federal income tax. The sole issue is whether petitioner is entitled to use the income averaging provisions for computing his 1976 income tax.
Findings of Fact
Some of the facts were stipulated and are found accordingly.
James M. Hill, Jr., resided in Institute, West Virginia, when he timely filed his 1975 and 1976...
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