PRICE v. COMMISSIONER

Docket No. 144-94.

69 T.C.M. 3041 (1995)

T.C. Memo. 1995-290

Ann E. Price and Jack H. Price v. Commissioner.

United States Tax Court.

Filed June 27, 1995.


Attorney(s) appearing for the Case

Ann E. and Jack H. Price, pro se. Rick V. Hosler, for the respondent.


Supplemental Memorandum Opinion

LARO, Judge:

Petitioners have filed their computations for entry of decision under Rule 155.1 Respondent objects thereto and has filed her computation for entry of decision. We must decide whether the subject decision should reflect an alleged general business credit carryover and/or an alleged net operating loss carryback that were not raised in either the pleadings or at trial. We hold that the...

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