KENT v. COMMISSIONER OF INTERNAL REVENUE, 35 T.C. 30 (1960) HERBERT J. KENT AND EMILY P. KENT, HUSBAND AND WIFE, PETITIONERS, v.COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. Docket No. 71564.United States Tax Court. Filed October 10, 1960. NET OPERATING LOSS DEDUCTION FOR 1953 BASED ON NET OPERATING LOSS CARRYBACK FROM 1955 — APPLICABLE LAW. — Net […]
