NICHOLS, Judge.
The sole question for decision is whether the act of 1935 (Ga. L. 1935, pp. 121, 126; Code Ann. § 92-3109 (d)), authorizes a deduction where a loss is sustained from the sale of realty to the taxpayer's brother who resides in another State, and where the taxpayer and such brother maintain separate households and have done so over a period of years. The act authorizing deductions for losses provides in part: "Provided, that no deductions...
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