MacLAUGHLIN, Justice.
This is a review on writ of certiorari to the Tax Court which had affirmed the denial by the commissioner of taxation (now commissioner of revenue) of relator's claims for income tax refunds. The Tax Court concluded that relator had two "taxable years" during the calendar year 1969 and that relator's claim for a net operating loss carryback was accordingly limited. We affirm.
The Tax Court's decision in the instant case was based on stipulated...
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