Opinion ID: 537242
Heading Depth: 2
Heading Rank: 3

Heading: Income Averaging

Text: 21 The Molaskys contend that the tax court abused its discretion in refusing their post-trial request, raised for the first time during the tax computation phase, see Tax Ct. R. 155, to compute their deficiency using the income averaging method. According to the Molaskys, the income averaging request did not raise a new factual issue outside the scope of the Rule 155 proceeding, but rather presented a purely mathematical calculation. We disagree. 22 The Molaskys failed to raise the income averaging issue in their complaint or put the information necessary to the computations into evidence at trial. In fact, the Molaskys raised the issue over a year after the trial and nearly three months after the tax court's initial finding of deficiency. Under these circumstances, the tax court did not abuse its discretion in prohibiting consideration of the income averaging issue during the Rule 155 proceeding. See Scallen v. Commissioner, 877 F.2d 1364, 1375-76 (8th Cir.1989).