Frank Chen - Page 12

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          V.  Conclusion                                                              
               Petitioner is entitled to deduct his 1999 net loss from                
          purchases and sales of securities to the extent of $3,000.  See             
          secs. 165(f), 1211(b)(1).                                                   
                                                  Decision will be entered            
                                             under Rule 155.                          

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