Carr v. Commissioner

JAMES P. CARR and YVONNE C. CARR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Carr v. Commissioner

Docket Nos. 7668-79, 1532-80.

United States Tax Court

T.C. Memo 1981-289; 1981 Tax Ct. Memo LEXIS 453; 42 T.C.M. (CCH) 77; T.C.M. (RIA) 81289;

June 15, 1981.

James P. Carr, pro se.

James A. Nelson, for the respondent.

FEATHERSTON

MEMORANDUM OPINION

FEATHERSTON, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for 1977 and 1978 in the respective amounts of $ 380 and $ 309.52. The issue for decision is whether petitioners, in applying the income averaging…