dissenting: The statute disallows losses from sales, directly or indirectly, between brothers. Here the petitioner did not make the sale or control it indirectly. It was made by the sheriff, who was in no way influenced or controlled by the petitioner. It was made to, the highest bidder. This sale was not the kind which the statute was intended to reach and is not within the letter of the statute. The loss should be allowed.
Arnold and Kern, JJ., agree with this dissent.