AUGUSTUS N. HAND, Circuit Judge.
The question before us is whether the petitioner Curry in computing his taxable income for the year 1933 was entitled to deduct $15,518.52 on account of a debt ascertained in that year to be worthless. The Board of Tax Appeals held that he was not entitled to such a deduction in 1933 because the debt had been ascertained to be worthless in 1932. We think that its decision was right and should be affirmed.
Reuben Barnett, who...
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