PER CURIAM.
On March 15, 1923, the petitioner filed his income tax return for the calendar year 1922, and, in answer to a question therein, said it was a joint return of husband and wife. In this record he claimed a net loss to his wife amounting to $711.63, and took it as a deduction against the ordinary net income of the petitioner. Upon examination by the revenue agent, this loss was converted into a capital net loss of $3,829.73; the ordinary net income amounted...
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