49 =========== Cf. Taylor Oil Gas Co. v. Commissioner, 5 Cir., 47 F.2d 108; art. 1389, Vernon's Texas Civil Statutes; Clayton v. Southwest Life Ins. Co., Tex.Civ.App., 158 S.W.2d 820. The decision of the Tax Court was wrong in denying the carry-back for 1943. It was right in denying it for 1944, but not for the reason that it gave. Its order is affirmed as to the 1944 carry-back but reversed as to that for 1943, and the cause is remanded for redetermination in accordance herewith.