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HARDING v. COMMISSIONER

Docket No. 3527-98.

78 T.C.M. 808 (1999)

T.C. Memo. 1999-378

John M. Harding and Mary J. Harding v. Commissioner.

United States Tax Court.

Filed November 16, 1999.

Attorney(s) appearing for the Case

John Harding and Mary Harding, pro sese. Kelly A. Blaine, for the respondent.

MEMORANDUM OPINION

GERBER, Judge:

Respondent determined a $11,231 income tax deficiency for petitioners' 1991 tax year. The case was submitted fully stipulated under Rule 122.1 On their 1994 income tax return, petitioners attempted to waive the carryback of their claimed net operating loss (NOL). Petitioners now claim their attempt was without effect. The question we consider is whether...

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