BORAH, District Judge.
Disallowing a claimed deduction of partial worthlessness on a bank deposit account in the amount of $12,102.69 and limiting plaintiff's deductible loss to $2000 for the fiscal year ending November 30, 1937, the Commissioner determined a deficiency in excess profits and income taxes for that year of $3,992.50. Claim for refund was filed and rejected and this action was brought by plaintiff to recover the taxes which it paid under protest and...
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