PER CURIAM:
The taxpayer filed suit seeking a refund of assessed tax liability in the amount of $16,546.90, with additional interest of $3,242.97 and a penalty of $918.13. The district court granted the government's motion for summary judgment, and the taxpayer appeals.
The taxpayer attempted to carry back certain 1971 interest deductions to offset his 1968 tax liability for business income. However, under § 172(d)(4) of the Internal Revenue Code of 1954...
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