Memorandum Findings of Fact and Opinion
KÖRNER, Judge:
Respondent determined a deficiency in petitioners' 1985 Federal income tax of $1,279. The sole issue for decision is whether petitioners erroneously used the ten-year averaging method to compute their tax liability arising from a pension plan distribution received in 1985.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation of facts and exhibits...
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