CHASE, Circuit Judge.
The question presented by this appeal is whether a loss from the sale of real estate which the petitioner sustained in 1944 was an ordinary loss and deductible only in that year or a capital loss which could be carried over to later years pursuant to I.R.C. § 117 (a) (11), (e) (1) as amended by § 150(c) of the Revenue Act of 1942, 26 U.S.C.A. § 117(a) (11), (e) (1).
The real estate involved is an improved block front, Nos...
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