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FROST v. COMMISSIONER

Docket No. 2146-71.

61 T.C. 488 (1974)

WILLIAM L. FROST, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 28, 1974.

Attorney(s) appearing for the Case

William L. Frost, pro se.

Nicholas G. Stucky, for the respondent.

IRWIN, Judge:

Respondent determined a deficiency of $1,825.10 in the income tax of petitioner for the taxable year 1966.

The sole issue for determination is whether petitioner was an "eligible individual" in 1966 within the meaning of section 13031 thereby entitling him to the benefit of income averaging under sections 1301 through 1305. The resolution of this issue depends upon whether the $15,000 bonus payment made to...

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