No. 89-2833.

906 F.2d 114 (1990)

Roy G. EDWARDS and Deborah S. Edwards, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided June 27, 1990.

Attorney(s) appearing for the Case

Mathew E. Bates (argued), Greensboro, N.C., for petitioners-appellants.

Deborah A. Swann (argued), Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and Teresa E. McLaughlin (on brief), Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before HALL and WILKINSON, Circuit Judges, and DUPREE, Senior United States District Judge for the Eastern District of North Carolina, sitting by designation.

DUPREE, Senior District Judge:

In this appeal from the United States Tax Court the taxpayer, Deborah Edwards, challenges the court's ruling that she was not eligible for ten-year forward averaging pursuant to Internal Revenue Code of 1954, Section 402(e)(1), with respect to the lump sum distribution to her of the proceeds of certain pension and profit-sharing plans when they were terminated by her employer. Finding no error in the ruling, we affirm.


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