CHASE, Circuit Judge.
This petition brings up for review the sufficiency of the evidence in support of a finding by the Board of Tax Appeals, which sustained a like determination by the Commissioner, that certain shares of national bank stock owned by the petitioner became worthless in 1933 and not in 1934 as the petitioner claims. The deficiency which he is seeking to have redetermined resulted from the disallowance of a deduction he took in 1934 under the provisions...
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