LARAMORE, Judge.
The plaintiff in this action seeks an income tax refund for the year 1954. Its claim is premised upon a 1955 net operating loss being carried back against 1954 income. The case arises upon the defendant's motion to dismiss.
The ultimate question raised before this court concerns the amount of 1955 carryback loss to be allocated between 1953 and 1954 income. The carryback loss must first be applied against 1953 income.
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