PER CURIAM.
The only question on this appeal is whether there was substantial evidence to support the Tax Court's finding that the taxpayer had not "ascertained" a debt to be worthless in the year 1937, when he deducted it from his gross income. Section 23(k) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Code § 23(k). The taxpayer's debtor was a company engaged in the business of automatic fire detection and extinguishing devices, which had for some years been...
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