Lindabury v. Commissioner , 121 F.2d 446 ( 1941 )

PER CURIAM.

The finding by the Board of Tax Appeals that the petitioner’s shares of stock in the Kearny National Bank were not and did not become worthless during the taxable year is fully supported by the evidence and justifies the Board’s decision approving the Commissioner’s disallowance of the petitioner’s claim to a deduction for an alleged loss on account thereof for the taxable year.

The decision of the Board of Tax Appeals is affirmed.