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MONSON v. COMMISSIONER

Docket No. 5641-80.

77 T.C. 91 (1981)

JOHN R. MONSON AND SUSAN B. MONSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 23, 1981.

Attorney(s) appearing for the Case

John R. Monson, pro se.

Maureen T. O'Brien, for the respondent.

OPINION

CHABOT, Judge:

Respondent determined a deficiency in Federal income tax against petitioners for 1977 in the amount of $475.32. The issue for decision is whether, in computing "averagable income" for purposes of income averaging for 1977, base period income under section 13021 for any pre-1977 tax year may never be less than the applicable zero bracket amount

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