United States Tax Court.
Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent has determined a deficiency in income tax for 1946 in the amount of $940.73.
The petitioner sustained a net operating loss for the year 1948, and is entitled to a loss carry-back to the year 1946 under section 122. The respondent has reduced the amount of the net operating loss for 1948, which results in a corresponding reduction...
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