WILBUR, Circuit Judge.
Petitioner seeks to review an order of the Board of Tax Appeals sustaining the determination of the Commissioner of Internal Revenue fixing deficiencies of income tax of the petitioner at the sum of $2.32 for the year 1924 and $1,267.17 for the year 1925. The sole question involved is whether or not the petitioner, who paid a judgment for $37,508 in the year 1923, is entitled to carry over a portion of the said loss as a deductible loss in the...
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