WILSON, Circuit Judge.
This is a petition by a taxpayer for a review of a decision of the Board of Tax Appeals under section 1003 (a) (b) of the Revenue Act of 1926 (26 USCA § 1226 (a, b). It involves a deficiency tax for the year 1928. The deficiency tax was assessed by reason of a refusal by the Commissioner to allow a deduction for a loss of approximately $139,000, due to an alleged sale by the taxpayer of 1,500 shares of stock in the Hoyt Shoe Company. The...
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