An examination of the citations to sioner review ing to @ it, loss. The an cause order The order Fe Trimble we and Prentice-Hall secretary, Citater is on a petition of the Board was C, P. respectively, and owned the taxpayer sold certain securities to Claimed a loss for purposes, More allow were the president the stock of Pitt bedding i962 the Company. the Im Bedding than but without any agreement or @xisting at the time the gale, taxpayer the same securities, Was no one (61) days from the case: or tablish by to the purpose for Swan constitute do no a sale of ineome in the a ground tax Dyer within may thet o Cites 7a: OG» OLL 793 So, baw | 1G9, 74 GZ5, oG owned Fe, Ba Gregory Ve G29, SEL » Helvering, the sixty- to quote than be to es- puree Sa, as ¢vase, hot does disallowing ¥. Ee HYG, O7 Uississippi, hL, Hd, 504; Bullen age Ct; “a7S MThe fact all of » 80 that W, the stoek fs LOR noo. hin BGO.U, 1 Ps v. oe Ay Us. hy By Loss Sy pointed of a de~ G90, Be B00. 4565, of . 565 € ouperior 50 &, Cts £40 0. Be P, Trimble Wisconsin, Bo0, fF, eigety end of respondent both the days there aqguetion, 'A taxpayer day resort to any legal method avaliable to him to diminish the amount his tax ARDELL GY» * Commissioner v. Eldridge, Hlsa, and repurchased found better for (30). the understanding expressly repurchase We can & loss Judge itself Board option peried, "That out [he the Company thirty thereafter, contract Sania’ ne Appeals all and of the Tax Trimble taxpayer tax of no affirmed, and Port of shows ©, and