By his statutory deficiency notice the Commissioner determined a deficiency for the taxable year ended December 31, 1958, in the amount of $29,738.44. This asserted deficiency resulted from the disallowance of a claimed carryback loss from the period commencing January 1, 1961, and ending May 14, 1961, as to Guy B. Panero, deceased, and ending December 31, 1961, as to Anna McCormick Panero.
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ESTATE OF PANERO v. COMMISSIONER
48 T.C. 147 (1967)
ESTATE OF GUY B. PANERO, DECEASED, ANNA McCORMICK PANERO AND GUY ARTHUR PANERO, EXECUTORS, AND ANNA McCORMICK PANERO, SURVIVING SPOUSE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
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Filed May 9, 1967.
Filed May 9, 1967.
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