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UNSER v. COMMISSIONER

Docket Nos. 5920-70, 5921-70.

59 T.C. 528 (1973)

ROBERT W. UNSER AND NORMA A. UNSER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ROBERT W. UNSER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 8, 1973.

Attorney(s) appearing for the Case

James M. Parker, for the petitioners.

Charles H. Powers, for the respondent.

OPINION

SCOTT, Judge:

Respondent determined a deficiency in the income tax of Robert W. Unser for the calendar year 1966 in the amount of $824.14 and determined deficiencies in the income taxes of Robert W. and Norma A. Unser for the calendar years 1967 and 1968 in the amounts of $2,057.92 and $967.11, respectively.

The issue for decision is whether in computing taxable income for the years 1966, 1967, and 1968 under the income-averaging provisions...

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