FISHER, Judge:
Respondent has determined a deficiency of $2,238.31 in petitioner's income tax for 1957. The sole question in issue is whether petitioner is entitled to an ordinary loss deduction on account of the transfer by him to the extent of $6,100 of his interest in a note and 50 shares of stock of The Dorman Co. made in connection with settlement of affairs of John E. Burks, Inc., which latter company was insolvent.
FINDINGS OF FACT
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