RYAN, District Judge.
Plaintiff, in this taxpayer's suit, seeks to recover a refund of $15,169.12 on personal income tax paid by him for the calendar year 1945. Plaintiff alleges this sum represents an overpayment in 1945, resulting from the recomputation of the tax due for that year when he is credited with the subsequently available deduction of a net operating loss he sustained in 1947.
Plaintiff and defendant have each moved for summary judgment.
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