The Commissioner determined a deficiency of $3,060.30 in income tax for the year 1941. The petitioner assails as erroneous the action of the Commissioner in including in his taxable income (1) the net income of $9,403.91 derived from the operation of a hotel, alleged by petitioner to be taxable to his wife, (2) the amount of $160.31 representing an increase in the reported net income derived from petitioner's linen business, and (3) the disallowance of claimed entertainment...
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