BOOCHEVER, Circuit Judge:
The Kelleys appeal decisions of the Tax Court that the statute of limitations did not bar an adjustment to their 1980 tax return, and that they were not entitled to have their deficiency determined by use of income averaging because they did not raise the issue in their petition. We reverse on both issues.
I. STATUTE OF LIMITATIONS
The taxpayers, a husband and wife, filed a joint return for 1980. The husband was a fifty...
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