SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1968 in the amount of $2,023.15.
The issues for decision are:
(1) Whether petitioner is entitled to compute his taxable income for the calendar year 1968 pursuant to the income averaging provisions of sections 1301-1305, I.R.C. 1954,
(2) If petitioner is entitled to use the...
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