
    Adrian C. Conway, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 1614.
    Promulgated December 19, 1927.
    March 1, 1913, value determined.
    
      Adrian O. Gonway pro se.
    
      Brice Toole, Esq., for the respondent.
   OPINION.

Van Fossan:

Under the decisions of the Supreme Court in United States v. Flannery, 268 U. S. 98, and McCaughn v. Ludington, 268 U. S. 106, the loss in this case is to be computed by deducting the sale price from the aggregate cost. So computed, the loss is $375.

Judgment will be entered on 15 days' notice, under Rule 50.

Considered by Maeqtjette and Phillips.  