GANEY, District Judge.
This action was brought to recover income tax for the year 1943 and excess profits tax for 1944 totaling $25,810.71 alleged to have been erroneously paid by the taxpayer, a corporation which was in the business of mining coal.
Our problem is to determine the correct amount of the net loss sustained by the taxpayer in the year 1945 and the resultant net operating loss and unused excess profits credits of that year available for carry...
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