Hill v. Commissioner
United States Tax Court
Held, petitioner is not entitled to use the income averaging provisions for computing his 1976 income tax under secs. 1301-1305, I.R.C. 1954.
1Opinion of the Court
JAMES M. HILL, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hill v. Commissioner
Docket No. 1790-78.
United States Tax Court
T.C. Memo 1979-133; 1979 Tax Ct. Memo LEXIS 390; 38 T.C.M. (CCH) 595; T.C.M. (RIA) 79133;
April 9, 1979, Filed
Held, petitioner is not entitled to use the income averaging provisions for computing his 1976 income tax under secs. 1301-1305, I.R.C. 1954.
James M. Hill, Jr., pro se.
Joel V. Williamson, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined a deficiency of $249 in petitioner's 1976 Federal income tax.…
2Cases cited3 opinions
- Unser v. CommissionerUnited States Tax Court · 1973
- Sharvy v. CommissionerUnited States Tax Court · 1977
- Frost v. CommissionerUnited States Tax Court · 1974