c30:No. 15340

FREEDMAN, Circuit Judge,
concurs in the result, being of the view that there was no overpayment of taxes for the year 1946 because the trust income was $60,-000 and the loss was not deductible by the taxpayer, but agrees that if there had been an overpayment there was no “inconsistent” determination in a subsequent year as required by section 1311 (b) (1).
The judgment will be reversed.

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