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GLENN v. UNITED STATES

No. 76-3029.

571 F.2d 270 (1978)

Coy F. GLENN and Peggy Glenn, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

April 13, 1978.

Attorney(s) appearing for the Case

F. M. Bush, III, Tupelo, Miss., for plaintiffs-appellants.

H. M. Ray, U. S. Atty., Oxford, Miss., Scott P. Crampton, Asst. Atty. Gen., Tax Div., Robert A. Bernstein, Gilbert S. Rothenberg, Gilbert E. Andrews, Acting Chief, App. Section, Dept. of Justice, Washington, D. C., for defendant-appellee.

Before TUTTLE, CLARK and MORGAN, Circuit Judges:

PER CURIAM:

This is an appeal in a tax case. The facts are not in dispute. The appellants, Coy F. and Peggy Glenn, sustained a net operating loss of $85,526.85 in 1970. Under the provisions of I.R.C. § 172 (which relates to "net operating loss carrybacks") appellants were entitled to carry the loss back, resulting in a $41,995.56 overpayment in 1967. Pursuant to an extension granted by the I.R.S., appellants' return...

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