
    Horace I. Lepman, Petitioner, v. Commissioner of Internal Revenue, Respondent. Jesse M. Lepman, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket Nos. 28581, 28582.
    Promulgated March 11, 1929.
    
      Jesse /. Miller, Esq., for the petitioners.
    
      E. W. Shinn, Esq., and E. M. Niess, Esq., for the respondent.
   PINION.

Van Fossan:

The action of the respondent is approved. W. C. Harris, 8 B. T. A. 1234; Isidore Finkelstein, 10 B. T. A. 585; Meyer Levy, 10 B. T. A. 907. The loss sustained by petitioners was not such a loss as is permitted to be deducted in subsequent years.

Judgment will be entered for the respondent.  