DENMAN, Circuit Judge.
The Commissioner of Internal Revenue, petitioner herein, seeks a review of that portion of an order of the United States Board of Tax Appeals which determined that there was no deficiency for the year 1922 in the income return of William E. Hampton, hereinafter called the taxpayer, former husband and joint tenant of the respondent. The Board's determination was based on a deduction allowed in computing a net loss for the tax year 1921, carried...
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