BERGSTEIN v. COMMISSIONER

Docket No. 15397.

8 T.C.M. 106 (1949)

Aaron E. Bergstein v. Commissioner.

United States Tax Court.

Entered February 7, 1949.


Attorney(s) appearing for the Case

Nathan L. Reibman, Esq., Easton Tr. Bldg., Easton, Pa., and Emanuel M. Siegel, C. P. A., Alpha Bldg., Easton, Pa., for the petitioner. Karl W. Windhorst, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined deficiencies in petitioner's income tax for the years 1943 and 1944 in the respective amounts of $2,537.45 and $11,631.51. Respondent, in the notice of deficiency, disallowed the deduction claimed by taxpayer in his 1943 income tax return for a net operating loss carry-over from the years 1941 and 1942 and the deduction claimed by the taxpayer in his 1944 tax return for a net operating loss...

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