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KEELER v. COMMISSIONER

Docket No. 8792-76.

70 T.C. 24 (1978)

HARRY C. AND GERALDINE L. KEELER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 17, 1978.

Attorney(s) appearing for the Case

Douglas R. Austin, for the petitioners.

Peter M. Ritteman, for the respondent.

OPINION

DAWSON, Judge:

Respondent determined a deficiency in the amount of $3,250.61 in petitioners' Federal income tax for the year 1973. The only issue for decision is whether petitioners' election to utilize the income averaging provisions of sections 1301 through 1305, Internal Revenue Code of 1954,1 in computing their Federal income tax for the year 1973, precluded their use, in the same taxable year, of the special...

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