; i ; the balence by out, There were the corporation sales his after the sales, from the corporation, of where losses, end the Slightly more than bought s11 on account of then in force prohibited same For the preceding company, te did net handling consult transactions, mor did he company. The question is, The court called consult deduetible from *trealiged! by some fieble event!, actual and with was of mother with the he attention income, must closed to of about the these directors entitled the years affairs hie bought were nine the the allowance the stocks the exelugive days thirty stocks a loss had price, these of claimed hac be at for had he same and cerried buyine shares of He days, were broker kind taxpayer taxpayer to the substantially thirty within back number taxpayer the statute The days, commissions, for Instructions three the for 2 euthes, on same the except sales, 4 widowed day same the sold his ; of to the loss? the rule. that the losses, be and completed . . which definitely tidenti- settles and determines the existence of and the amount of such Loss, » « « andit requires such losses to be actions, were a from the real,” | it then found as a fact from the sales to the a plan, the part of first, in other that repurchase repurchase having been intended words, there was but a single elements, all of whieh were the whole, When the precisely the shares of and inseparable transaction Was completed, he he its beginning, Though at trans- taxpayer, several owned the the With whole of by trensaction the all from owned the sale may have a part been