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MOORE, INC. v. COMMISSIONER

Docket No. 3799.

4 T.C. 404 (1944)

MOORE, INCORPORATED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 30, 1944.

Attorney(s) appearing for the Case

A. W. Clapp, Esq., for the petitioner.

Leonard Raum, Esq., for the respondent.

OPINION.

LEECH, Judge:

This proceeding seeks a redetermination of a deficiency in income tax for the calendar year 1942 in the sum of $496.61.

The sole issue is whether the net operating loss for determining the carry-over from the calendar year 1941 to the calendar year 1942 is to be computed under section 122 (d) (4) of the Internal Revenue Code as amended by section 150 (e) of the Revenue Act of 1942, or under section 122 (d) (4) of the...

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