WEST, District Judge.
These are actions to recover income taxes, in which jury trials were waived and the cases consolidated. Section 23, Revenue Act 1928 (26 U.S.C.A. § 23 and note) is involved. Article 174, Reg. 74, reads as follows: "If the stock of a corporation becomes worthless, its cost or other basis determined under section 113 may be deducted by the owner in the taxable year in which the stock became worthless, provided a satisfactory showing of its...
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