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BLUM v. COMMISSIONER

Docket No. 2738-71.

59 T.C. 436 (1972)

PETER E. BLUM, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 19, 1972.

Attorney(s) appearing for the Case

Karl W. Windhorst, for the petitioner.

Frank Simmons, for the respondent.

OPINION

FAY, Judge:

Respondent determined a deficiency in petitioner's income tax for the taxable year 1968 in the amount of $8,039.49. A certain concession having been made, the sole issue remaining for decision is the amount of corporate net operating losses deductible by petitioner under section 1374.1

All of the facts have been stipulated. The stipulation of facts and exhibits attached thereto are incorporated...

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