HULEN, District Judge.
By stipulation, the sole issue determinative of this case is whether plaintiff, an assignee for benefit of creditors of the taxpayer corporation, can have a part of the taxpayer's operating loss for year ending October 31, 1948, carried back, and thereby recover the income tax paid on the net income of a trustee under section 77B, 11 U.S.C.A. § 205(b), of a prior corporation taxpayer, for year ending October 31, 1946, under section 122...
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