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RICHMOND HOSIERY MILLS v. UNITED STATES

No. 455-57.

305 F.2d 840 (1962)

RICHMOND HOSIERY MILLS v. The UNITED STATES.

United States Court of Claims.

July 18, 1962.

Attorney(s) appearing for the Case

James V. Heffernan, Washington, D. C., for plaintiff. Joseph B. Brennan, Atlanta, Ga., on the briefs.

Harold S. Larsen, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant. Edward S. Smith, Lyle M. Turner and Philip R. Miller, Washington, D. C., on the brief.

LARAMORE, Judge.

This suit is before the court on crossmotions for summary judgment. It is an action brought to obtain a refund of income tax for the year 1946, based upon a claimed "net operating loss" carryback from the year 1948. The "net operating loss" which plaintiff claims it incurred in 1948 depends upon whether certain deficiencies in excess profits taxes for the years 1942 to 1945, which the Commissioner of Internal Revenue assessed and collected in 1948...

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