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MERRILL v. COMMISSIONER

Docket No. 8190.

9 T.C. 291 (1947)

JOSEPH L. MERRILL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 9, 1947.

Attorney(s) appearing for the Case

Richard P. Jackson, Esq., for the petitioner.

William A. Schmitt, Esq., for the respondent.

Respondent has determined a deficiency in petitioner's income tax for the calendar year 1941 in the amount of $23,388.24. Certain adjustments by respondent in determining the deficiency are not in dispute. The only issue submitted is petitioner's right to the deduction in the taxable year of $41,281.28 as an operating net loss carry-over from the preceding year. Some of the facts are stipulated, and such additional facts as are hereinafter...

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