MOLASKY v. COMMISSIONER

Docket No. 473-86.

91 T.C. 683 (1988)

ALLAN MOLASKY AND GLORIA MOLASKY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 26, 1988.


Attorney(s) appearing for the Case

Howard A. Wittner, for the petitioners.

Robert J. Burbank, for the respondent.


OPINION

FAY, Judge:

This case comes before us on the parties' respective Rule 1551 computations for entry of decision. The sole issue for decision is whether petitioners are entitled to utilize income averaging in computing, pursuant to Rule 155, the amount to be entered in the decision of deficiency against petitioners with respect to their 1981 taxable year.

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