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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