TIETJENS, Judge:
The Commissioner determined deficiencies in income tax of $3,604.47 and $5,907.96 for the taxable years 1954 and 1955, respectively.
The only question for decision is whether the petitioner may properly claim carryovers, as deductions, of net operating losses from prior years to the taxable years.
FINDINGS OF FACT.
Some of the facts are stipulated, are so found, and the stipulated facts are included herein by this...
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