KERNER, Circuit Judge.
This is a petition for the review of a decision of the Board of Tax Appeals involving a deficiency in petitioner's income tax for the year 1932. In his income tax return petitioner claimed that certain common stock became worthless in 1932. The Commissioner of Internal Revenue determined that the stock became worthless in 1931. The Board of Tax Appeals sustained the determination of the Commissioner. The only error assigned is the ruling of...
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