Respondent has determined a deficiency in income and victory tax for the calendar year 1943 in the amount of $2,904.74. For that year the so-called "forgiveness feature" requires the computation of the tax by comparison with the tax for the prior year and thus necessitates the ascertainment of the correct tax liability for both 1942 and 1943. The general issue is whether petitioner can deduct in each of those years the sum of $3,600 which petitioner paid her husband for services...
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