SHACKELFORD MILLER, Jr., Circuit Judge.
Appellant, T. E. Penton, filed this action in the District Court to recover income taxes paid for the year 1945, which he claims was an overpayment by reason of a net operating loss carry-back from the year 1947. The action was dismissed, from which ruling this appeal was taken.
The action was submitted to the Court on the following stipulation of facts. Taxpayer purchased a retail liquor store in Chattanooga, Tennessee...
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