¶1Petition for Review of Order of United States Board of Tax Appeals.
¶2Herman T. Reiling, of Chicago, Ill., for petitioner.
¶3*1020John W. Fisher, of Chicago, Ill., for respondent.
¶4Before ALSCHULER, EVANS, and PAGE, Circuit Judges.
¶6Upon 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.