SOPER, Circuit Judge.
In 1936 Levin Smith, the taxpayer, was required to pay an assessment on bank stock held by him in a West Virginia bank, and later in that year and again in 1937 and in 1938 portions of the assessment were returned, so that in 1938 the precise amount of his loss in this respect seems to have been finally and definitely ascertained. He deducted his net payment in 1936 from his income in making up his tax return for that year, and added the amounts...
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