The Commissioner determined deficiencies of $1,479.55 and $7,269.41 in petitioner's income taxes for 1944 and 1945, respectively, by adding to his income one-half the profits of a clothing business which his wife had reported on her return, and by disallowing the deduction of a part of amounts paid in 1945 as salaries to his four sons, three of whom were in the armed forces. By amended answer the Commissioner prays for increased deficiencies, alleging error in his failure...
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