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ROSATI v. COMMISSIONER

Docket No. 1292-68.

29 T.C.M. 1661 (1970)

T.C. Memo. 1970-343

Ida Rosati, surviving wife of James Rosati, Sr., deceased and Ida Rosati, individually v. Commissioner.

United States Tax Court.

Filed December 17, 1970.

Attorney(s) appearing for the Case

Anthony S. Battaglia and Howard P. Ross, 3835 Central Ave., P. O. Box 12078, St. Petersburg, Fla., for the petitioners. Frank B. Metcalf, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner determined deficiencies of $22,096.78 and $3,578.52 in petitioners' income taxes for the taxable years 1962 and 1963, respectively. The sole question to be decided is whether petitioners are entitled to net operating loss deductions for the years 1962 and 1963 as a result of net operating loss carrybacks from the year 1965.

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