PER CURIAM.
The question presented is whether a loss incurred in the taxpayer's fiscal year 1945 from payment of a guaranty given in connection with sales in prior years of certain stock was fully deductible under section 23 (f) of the Internal Revenue Code, 26 U.S. C.A. § 23(f) as the taxpayer contends, or only partially deductible as a capital loss under sections 23(g) and 117, as the Tax Court held, four judges dissenting. The facts and the opposing arguments...
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