Memorandum Opinion
DINAN, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's Federal income tax for the tax year 1989 in the amount of $9,944. Concessions having been made by the parties, the issues for decision are: (1) Whether petitioner is entitled to carry forward losses that were distributed to him...
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