The opinion
Black,
dissenting: For substantially the same reasons as were given by the Board in Harold F. Seymour, 27 B. T. A. 403, I think the decision in the instant case should be one upholding the determination of the Commissioner that the sales of stock in question were not bona fide and did not result in deductible losses. I therefore dissent from the majority opinion.
Sea well agrees with this dissent.