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FRESBEL RESTAURANT CORP. v. COMMISSIONER

Docket No. 43846.

13 T.C.M. 957 (1954)

T. C. Memo. 1954-173

Fresbel Restaurant Corp. v. Commissioner.

United States Tax Court.

Filed October 13, 1954.

Attorney(s) appearing for the Case

Allen Ducker, Esq., and Samuel Feldman, Esq., 1775 Broadway, New York, N. Y., for the petitioner. James J. Quinn, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax of $6,299.08 for the taxable year ended February 28, 1946.

The issues for decision are:

(1) Whether the Commissioner erred in disallowing a net operating loss carry-over deduction of $4,670.73 resulting from reported net operating losses for the fiscal years ending February 29, 1944...

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