WOODWARD, District Judge.
The plaintiff grounds her right to recover on section 214(a) (1) of the Revenue Act of 1926, 26 USCA § 955(a) (1), which reads as follows:
Sec. 214 "(a) In computing net income there shall be allowed as deductions:
"(1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services...
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