Court Opinion

ID: 9704711
Source: CourtListenerOpinion
Date Created: 2023-08-26 00:43:57.767577+00
Date Added: 2024-06-11T18:22:04.598608
License: Public Domain

WHITAKER, Judge,
dissenting:
I am compelled to disagree.
The 1953 refund was based on a carry-back to 1943 of a loss incurred in 1944 as the result of the deduction of the payment in that year of excess profits taxes for 1943. I agree that that claim put the Commissioner on notice that the taxpayer was seeking a deduction of the excess profits taxes for 1943, and the Commissioner should have allowed their deduction in the proper year, even though the taxpayer had claimed the deduction in the wrong year. The correct year was 1943, but, of course, the deduction in that year is pointless, as we said in Olympic Radio and Television, Inc., v. United States, 108 F.Supp. 109, 124 Ct.Cl. 33.1
Now the so-called amended claim for refund of December 12, 1955 has no relation at all to the deduction of the excess profits tax for 1943, or the carry-back of a 1944 loss.
The only similarity between the original claim and the amended claim is that both relate to carry-back of losses; but, of losses occasioned by entirely different causes and for different years. The original claim was for the carry-back of a loss for 19occasioned by the payment of excess profits taxes for 1943. The amended claim was for the carry-back of a loss for 19^5, occasioned not by the payment of excess profits taxes for any year, but by the taxpayer’s agreement in that year to deficiencies previously asserted by the Commissioner for the years 1941 and 1943, arising from causes having no relation to the payment of excess profits taxes.
The two claims seem to me to have no relation one to the other. If they do not, one cannot be an amendment of the other.

. While the claim was for the carry-back of a loss, it was a loss occasioned by the deduction of the excess profits tax for 1943.