dissenting: In my opinion, the loss to the petitioner of the amount of the assessments on the bank stock owned by it was as much a loss on the stock as was the loss of its original investment and, under the rule laid down by the Supreme Court in Arrowsmith v. Commissioner, 344 U. S. 6, the loss was a capital loss, deductible as such, and not as an ordinary loss, as this Court holds.
Murdock and Hill, JJ., agree with this dissent.