RODMAN, Justice.
This case requires a construction of G.S. § 105-147, subd. 6(d) which permits, under certain conditions, a deduction of a prior economic loss from current gross income to determine taxable income. We must apply "legislative intent" to a factual situation which we feel certain was not contemplated when the statute was enacted. Hence to determine the proper application of that statute to the facts of this case, we do not confine ourselves to that...
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