MARIS, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals upholding the Commissioner's ruling that a loss which the petitioner sustained in the year 1935 was a loss from the sale or exchange of a capital asset and, therefore, deductible for income tax purposes to the extent of $2,000 only under Section 117(d) of the Revenue Act of 1934, 26 U.S.C. A.Int.Rev.Acts, page 708, and not, as the petitioner contended, an ordinary loss deductible...
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