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BARUCH v. COMMISSIONER

Docket No. 15868.

11 T.C. 96 (1948)

HARTWIG N. BARUCH, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 29, 1948.

Attorney(s) appearing for the Case

Irvin C. Rutter, Esq., for the petitioner.

Stephen P. Cadden, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined deficiencies in petitioner's income tax of $4,430.58 for 1943 and $12,249.84 for 1944. The petitioner alleges that the Commissioner erred in his determination of these deficiencies by:

(a) The disallowance of a net operating loss deduction in the amount of $43,565.76 for the calendar year 1943, attributable to a net operating loss carry-over resulting...

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