Appeal of Bird

*260OPINION.

Phillips: The facts presented in this case are substantially similar to those in Appeal of The Murchison National Bank, 1 B. T. A. 617. The sole distinguishing feature is that in that appeal the bonds which evidenced the indebtedness matured in 1919, while here they mature in 1926. While this might be a material distinction in those cases where a deduction is sought, not on the ground that the indebtedness is uncollectible and worthless, but as a loss on the ground *261that, although collection can be made, the monetary unit in which payment is to be made has become practically worthless…