Supplemental Memorandum Opinion
WELLS, Judge:
The instant case is before us on respondent's computation for entry of decision under Rule 155 and petitioner's objection and alternative computation for entry of decision. All Rule references are to the Tax Court Rules of Practice and Procedure. The sole issue we must decide is whether the decision in the instant case should reflect net operating loss carrybacks and carryforwards and income averaging that were...
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