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NIAGARA SEARCHLIGHT CO. v. COMMISSIONER

Docket No. 39832.

20 T.C. 745 (1953)

NIAGARA SEARCHLIGHT COMPANY, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1953.

Attorney(s) appearing for the Case

A. W. Dickinson, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $32,258.74 in the income tax of the petitioner for 1948. The only question for decision is whether the petitioner is entitled to carry back to 1948 a net operating loss sustained in the taxable period January 1, 1950, through June 30, 1950. The facts have been stipulated.

The petitioner, a New York corporation, filed its return for...

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