This case was' heard upon the record, and briefs and arguments of counsel for respective parties;

*596 And it appearing that the issue involved, namely, the year within which a nonbusiness debt owed to the petitioner became worthless, is a question of fact, and that the decision of the Tax Court that it became worthless prior to .the year 1944 for which year petitioner claimed it as,a deduction in his federal income tax return, is fully supported by the evidence and is not clearly erroneous;

It is ordered that the judgment of the Tax Court 'be affirmed.