Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined a deficiency of $14,470.13 in income tax for the calendar year 1943. The previous year is also involved because of the forgiveness feature of the law. The only issue is whether the petitioner is entitled to a net operating loss carry-over from 1941 under section 122, I. R. C. The facts have been stipulated.
[The Facts]
The petitioner filed his individual income tax returns...
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