OPINION
TIETJENS, Judge:
Respondent determined a deficiency of $7,305.87 in petitioners' Federal income tax for 1974. The only issue for our determination is whether petitioner Evan C. Jolitz furnished at least one-half of his support during the taxable years 1970, 1972, and 1973, making him an "eligible individual" under section 1303(c)(1) to compute his 1974 Federal income tax liability under the income averaging provisions of sections 1301 through...
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