From: "jeffrey E." <[email protected]>

From: "jeffrey E." <[email protected]> To: Alan Dlugash Subject: Date: Wed, 21 Jun 2017 23:41:47 +0000 if someone has a gain in listed personal property ( painting ) in 2016 , and as there is a carry back allowed and they have a loss in 2017, can you merely deduct the loss against the gain, if the 2016 tic returns have not yet been filed. or do you need to file 16 and thne ask for a refund when you file 17 please note The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of JEE Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to [email protected], and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved EFTA01042989