Gutnick v. Commissioner

BERYL GUTNICK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gutnick v. Commissioner

Docket No. 5959-80.

United States Tax Court

T.C. Memo 1981-628; 1981 Tax Ct. Memo LEXIS 123; 42 T.C.M. (CCH) 1554; T.C.M. (RIA) 81628;

October 26, 1981.

Charles S. Wulke, for the petitioner.

Ricardo A. Cadenas, for the respondent.

TIETJENS

MEMORANDUM OPINION

TIETJENS, Judge: Respondent determined a deficiency of $ 1,335 in petitioner's Federal income tax for 1977. The sole issue for decision in whether, under the income averaging provisions of sections 1301-1305, 1 base period income can be less than the…