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FERRY v. COMMISSIONER

Docket No. 5624-80.

42 T.C.M. 1165 (1981)

T.C. Memo. 1981-533

William M. Ferry and Nancy H. Ferry v. Commissioner.

United States Tax Court.

Filed September 22, 1981.

Attorney(s) appearing for the Case

Albert Theodore Powers, 2600 Colorado National Bldg., Denver, Colo., for the petitioners. Debre P. Katz, for the respondent.

Memorandum Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1977 in the amount of $243.34. The issue for decision is whether, in computing "averagable income" for purposes of income averaging for 1977, base period income under section 13021 for any pre-1977 tax year may ever be less than the applicable zero bracket amount.2

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