Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency of $5,319.03 in petitioner's Federal income tax for the calendar year 1974.
The issue for decision is whether petitioner is entitled to compute his tax by income averaging under the provisions of sections 1301-1305, I.R.C. 1954.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.<...
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