OPINION.
SCOTT, Judge:
The respondent determined a deficiency in petitioner's income tax for the fiscal year ending July 31, 1955, in the amount of $399.14 based entirely on the disallowance of an excessive net operating loss carryback which had previously been tentatively allowed. The respondent now concedes that the amount of the tentative allowance of net operating loss carryback was not excessive but by amended answer claims a deficiency for the...
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