Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined a deficiency in petitioner's income tax for 1956 in the amount of $425.71, based upon the reduction of a net operating loss carry-back deduction which petitioner has claimed from his 1959 taxable year.
Petitioner does not dispute the correctness of respondent's action, but argues basically that his reliance on the advice of Internal Revenue Service personnel, who assisted...
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