The opinion
*665 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.