WHITAKER, Judge.
This case is before us on plaintiff's and defendant's motions for summary judgment.
Plaintiff has always made its returns and paid its taxes on a cash basis. In computing its net operating loss for 1944, which it seeks to carry back to the years 1942 and 1943, it seeks to deduct the excess profits tax for 1943, which it paid in 1944.
The taxpayer in Olympic Radio & Television, Inc., v. United States,
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