Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $56,759.49 in the income tax of Thomas S. and Doris B. Crow for the calendar year 1962. The only question presented is whether Thomas S. Crow incurred a net operating loss in the amount of $156,000 during the calendar year 1965, giving rise to a net operating loss carryback deduction for the calendar year 1962.
Findings of Fact
The parties have stipulated certain...
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