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GUTNICK v. COMMISSIONER

Docket No. 5959-80.

42 T.C.M. 1554 (1981)

T.C. Memo. 1981-628

Beryl Gutnick v. Commissioner.

United States Tax Court.

Filed October 26, 1981.

Attorney(s) appearing for the Case

Charles S. Wulke, P.O. Box 187, South Pasadena, Calif., for the petitioner. Ricardo A. Cadenas, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

Respondent determined a deficiency of $1,335 in petitioner's Federal income tax for 1977. The sole issue for decision is whether, under the income averaging provisions of sections 1301-1305,1 base period income can be less than the zero bracket amount for taxable years ending before January 1, 1977.

This case was fully stipulated pursuant...

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