Writ of Certiorari Denied December 15, 1947. See 68 S.Ct. 263.
GARRECHT, Circuit Judge.
The Commissioner of Internal Revenue petitions for review of the decision of the Tax Court in the above case. Petitioner contends that the Court erred in allowing as expenses dividends paid on stocks in which the respondent had a short position. The facts were presented by stipulation which were adopted as findings and are as follows:
Respondent throughout the taxable...
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