*995OPINION.
Lansdon :The petitioner seeks to have the unpaid balances of the notes of Julius and Edward Eliscu at December 31, 1921, deducted from his gross income for the taxable years. The evidence offered does not convince us that these notes were ascertained to be worthless and charged off during such year. The Commissioner’s determination of a deficiency in the amount of $2,098.87 should not be disturbed.
Judgment for the Commissioner.