MADDEN, Judge.
The plaintiff sues for a refund of income tax paid by him for the year 1941. He claims that he should have been allowed a war loss deduction for that year, which deduction, if it had been allowed, would have greatly reduced his taxable income, and his tax. He was, in fact, allowed a war loss deduction but it was allocated to the year 1942, and therefore, because of the Current Tax Payment Act of 1943, 57 Stat. 126, 26 U.S.C. § 1621, and also apparently...
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