SANBORN, Circuit Judge.
The petitioner challenges a determination of the Board of Tax Appeals (40 B.T.A. 40) that respondent, a taxpayer, was entitled to a deduction under § 23(f) of the Revenue Act of 1934 (48 Stat. 688, 26 U.S.C.A. Int.Rev.Acts, page 672) for losses sustained during the taxable year and not compensated for by insurance or otherwise, occasioned by the forfeiture of two tracts of land to the State of Arkansas for nonpayment of taxes.
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