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HEIDEL v. COMMISSIONER

Docket No. 5405-68.

56 T.C. 95 (1971)

JAMES B. HEIDEL AND JOANNA P. HEIDEL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 20, 1971.

Attorney(s) appearing for the Case

Paul M. Newton, Robert S. Newton, and Ernest L. Shelton III, for the petitioners.

Robert W. Goodman, for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency of $9,628 in petitioners' Federal income tax for the taxable year 1965.

The only issue for our decision is whether petitioner James B. Heidel (hereinafter referred to as petitioner) was an "eligible individual" in 1965 within the meaning of section 1303, I.R.C. 1954,1 thereby entitling him to the benefit of income averaging under sections 1301 through 1305. Our determination...

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