Commissioner of Internal Revenue v. Van Bergh

L. HAND, Circuit Judge.

This case arises upon a petition of the Commissioner of Internal Revenue to review an order of the Tax Court, deciding that the taxpayer, Van Bergh, had overpaid $1,369.32 upon his income tax for the year, 1945. The decision turns upon whether the overpayment by Van Bergh, who had a “net operating loss” in his income for 1946 which he was entitled to “carry back” to his income tax for 1945, should be computed without deduction; or whether the Commissioner might reassess his tax for 1945, and use as a set-off against any overpayment a deficiency that had escaped…