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 *1034were 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.