Respondent determined deficiencies in income tax against petitioner for the calendar years 1944, 1945, and 1947 in the respective amounts of $5,479.86, $3,616.54, and $7,942.28. Petitioner also claims overpayments in income tax for the years 1944 and 1945 in the respective amounts of $477.57 and $1,277.97, by virtue of an alleged operating loss carry-back from the year 1946.
The questions are (1) whether the respondent erred in determining that losses sustained by...
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