
    The Fair Store Corporation, Successor to The Fair No. 37, Petitioner, v. Commissioner of Internal Revenue, Respondent.
    Docket No. 14121.
    Promulgated May 4, 1928.
    
      M. A. Matlock, Esq., for the petitioner.
    
      T. M. Mather, Esq., for the respondent.
   OPINION.

Trammell:

There is no evidence in this case that the petitioner actually had a loss. The only evidence is that the books and accounts were out of balance to tbe extent of $634.08- and that amount was arbitrarily charged off to balance the books and accounts. Such a transaction does not constitute a deductible loss. Union Savings Bank, 10 B. T. A. 1175.

Judgment will be entered for the respondent.  