GREEN, Judge.
There is no controversy over the facts in this case. About March 12, 1926, the plaintiff made an income tax return for himself and wife for the year 1925 showing a tax due of $994.66 which was duly paid. In arriving at the net income for this return plaintiff deducted $9,000, being the amount he had invested in the stock of a company known as the Silver Roll Oil Association. This deduction was listed under bad debts and explained under schedule F as...
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