LINDLEY, Circuit Judge.
In 11727 the taxpayer seeks to set aside a judgment of the Tax Court denying him the right to take as a deduction his admitted loss of $32,000 for the year 1945 on an investment in a part interest in an oil and gas lease. In 11728 the Commissioner seeks to avoid a judgment of the same court allowing the loss as a deduction for the year 1944. The second appeal is taken, as the Government frankly avows, to protect its rights if this court disturbs...
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