PER CURIAM.
Upon the authority of Heiner v. Tindle, 48 S. Ct. 326, 72 L. Ed. ___, decided by the Supreme Court of the United States on April 9, 1928, the decision of the Board of Tax Appeals is reversed, and the cause is remanded, with direction, upon the here stipulated facts, to allow the petitioner as a deductible loss for the year 1919 the amount of $7,250.