WHITAKER, Judge.
The plaintiff seeks a deduction for 1931 of a loss incurred in connection with the purchase of fifty shares of stock of the Norfolk National Bank of Commerce and Trusts.
Section 23 (e) of the Revenue Act of 1928, 45 Stat. 791, 26 U.S.C.A. Int.Rev. Code § 23(e) (1, 2), permits a deduction of losses —
"(1) if incurred in trade or business; or
"(2) if incurred in any transaction entered into for profit, though not...
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