Is there any case law supporting a claim of duplication of losses?

Appellant relies on Belk v. Commissioner, 93 T.C. 434, 1989 WL 112763 (1989), for her contention that a claimed duplication of losses has no basis in fact or law, and therefore satisfies the "grossly erroneous" requirement. Such reliance is misplaced. The taxpayers in Belk had erroneously declared carryover losses from 1974 in their 1976 return. However, had they applied the carryover to offset the capital gains they realized in 1975, as they were required to do, no carryover would have been available for the 1976 tax year. In finding this claim grossly erroneous, the tax court noted that, "even on the face of those returns that had been filed ..., the carryover claimed on the 1976 return was without support." Id. at 443, 1989 WL 112763 (emphasis added).