ROGERS v. COMMISSIONER

Docket No. 6467-74.

36 T.C.M. 1138 (1977)

T.C. Memo. 1977-286

John O. Rogers v. Commissioner.

United States Tax Court.

Filed August 23, 1977.


Attorney(s) appearing for the Case

John O. Rogers, pro se, 724 Villa Maria Rd., Bryan, Tex. Roy L. Allison, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for 1967 and 1968 in the respective amounts of $2,922.50 and $4,430.00. The sole issue for decision is whether petitioner is entitled to net operating loss carryback deductions for 1967 and 1968 by reason of deductions taken in 1970 for depreciation and other business expenses and by reason of a 1970 business bad debt or business loss...

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