OKIN v. C.I.R.

No. 85-7594.

808 F.2d 1338 (1987)

Samuel OKIN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided January 26, 1987.


Attorney(s) appearing for the Case

Samuel Okin, Las Vegas, Nev., for petitioner-appellant.

Department of Justice, Roger M. Olsen, Washington, D.C., for respondent-appellee.

Before TANG, FERGUSON and HALL, Circuit Judges.


PER CURIAM:

Samuel Okin appeals from the Tax Court's determination of an $18,255.70 deficiency in income tax for the year 1980. Okin contends that the alternative minimum tax provision of I.R.C. § 55 (Supp.IV 1980)1 should not be computed by starting with his adjusted gross income, but rather by starting with an "adjusted average annual taxable income" derived from the income averaging provisions...

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