JOHNSEN, Circuit Judge.
Petitioner seeks a review of a decision of the Board of Tax Appeals, 44 B.T.A. 1274, which redetermined a deficiency of $3,285.19 in its income tax for the year 1936.
The deficiency arose out of petitioner's attempt to deduct as a capital loss, under section 115(c) and (i) of the Revenue Act of 1936,
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