Larry J. and Patricia A. Sumrall - Page 1
















                                 T.C. Memo. 2002-78                                   


                               UNITED STATES TAX COURT                                


              LARRY J. SUMRALL AND PATRICIA A. SUMRALL, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 11058-97.             Filed March 28, 2002.                 


                    Held:  Petitioners did not make informal claims                   
               for refund entitling them to refunds attributable to                   
               NOL carrybacks from 1992 to 1989 and 1990.                             


               Steven A. Wilson, for petitioners.                                     
               Mark H. Howard, for respondent.                                        















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