DENMAN, Circuit Judge.
This is a petition by the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals which overruled the Commissioner's determination of a deficiency in taxpayer's income tax return for the year 1931.
In 1929 the taxpayer acquired corporate stock for which he paid $49,156.59. In 1931, more than two years later, he sold it for $3,174.30, and the day following the sale purchased shares of identical number and kind...
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