TIMBERS, Chief Judge.
QUESTION PRESENTED
Plaintiff, Colony Motors, Incorporated (taxpayer), sues, pursuant to 28 U.S.C. § 1346(a) (1), for a refund of income taxes in amount of $1,467.04, plus interest, for the years 1956, 1957, 1958 and 1959, on the basis of a recomputation of income for 1959 and a resulting loss carryback claimed pursuant to the provisions of the Dealer Reserve Income Adjustment Act of 1960 (the Act).
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