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.