PER CURIAM.
The only question in this case is whether the taxpayer was justified in reserving to the year 1934 the deduction of part of a bad debt, or whether the whole loss had beyond peradventure happened in 1933. It is of course true that the taxpayer has some latitude as to the year he chooses for deduction; that is, he may select that year in which a reasonable person would have said that the loss occurred, even though the event prove him wrong. Avery v. Commissioner...
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