Court Opinion

ID: 9450743
Source: CourtListenerOpinion
Date Created: 2023-08-04 16:56:35.304069+00
Date Added: 2024-06-11T17:32:26.185470
License: Public Domain

ON PETITION FOR REHEARING
PER CURIAM:
In its complaint for a refund of income taxes paid for the years 1956 and 1957, the taxpayer alleged that the Commissioner erroneously disallowed deductions for those years which were claimed as net operating loss carry-overs from the taxable years 1953 through 1955. This court held that the taxpayer was not entitled to the claimed deductions.
On Petition for Rehearing, the taxpayer, for the first time, claims the right to amortization deductions in the years 1956 and 1957 for the same expenses. Since the issue is not properly before us, in denying the petition, we wish to make it clear that we express no opinion as to the right to the newly claimed deductions.