LINDLEY, District Judge.
Petitioner seeks to reverse a decision of the United States Board of Tax Appeals sustaining the commissioner's determination of a deficiency in petitioner's federal income tax for the year 1929, arising from the disallowance of deductions for bad debts and losses made by petitioner in his tax return for that year. The Board found that the taxpayer had failed to prove that the losses were sustained in 1929 or that the bad debts were ascertained...
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