PETERS, District Judge.
The petition brings up for review a decision of the United States Board of Tax Appeals sustaining the action of the Commissioner of Internal Revenue in disallowing a deduction for a loss on a mortgage of real estate, claimed by the petitioner in his income tax return for the year 1931.
The Commissioner held that the loss sustained by the taxpayer could not be deducted prior to 1932, on the facts shown, which, in substance, were that...
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