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There doesn't appear to be any way to delete a branch on a file. Ideally, this feature should delete the selected branch and automatically roll back the file to the trunk revision (or other selected revision).
http://ximbiot.com/cvs/manual/cvs-1.11.21/cvs_4.html#SEC51 "WARNING: the commands in this section are dangerous; they permanently discard historical information and it can be difficult or impossible to recover from errors. If you are a CVS administrator, you may consider restricting these commands with the `taginfo' file" "WARNING: Moving branch tags is very dangerous! If you think you need the -B option, think again and ask your CVS administrator about it (if that isn't you). There is almost certainly another way to accomplish what you want to accomplish."
*** This issue has been marked as a duplicate of 73395 ***