PENTON v. UNITED STATES

No. 13408.

264 F.2d 477 (1959)

T. E. PENTON, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Sixth Circuit.

March 19, 1959.


Attorney(s) appearing for the Case

Harry Berke, Chattanooga, Tenn., for appellant.

Charles B. E. Freeman, Department of Justice, Washington, D. C., Charles K. Rice, Lee A. Jackson, and I. Henry Kutz, Washington, D. C., John C. Crawford, Jr., Knoxville, Tenn., C. C. Ridenour, Chattanooga, Tenn., on brief for appellee.

Before SIMONS, McALLISTER and MILLER, Circuit Judges.


PER CURIAM.

In this action in the District Court the taxpayer sought a refund of income taxes for the year 1945 by reason of a net operating loss carry-back from the year 1947. The District Court denied the refund on the ground that the taxpayer was not entitled to a net operating loss carry-back. We reversed on the ground that the taxpayer was entitled to a net operating loss carry-back.

The mandate issued in this case on October 30, 1958, states, "On consideration...

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