RUSSELL, Judge.
We agree with the contention of the plaintiff in error that the appeal is good. In deciding what is net income to the partnership the rules applicable to an individual taxpayer control. Code § 92-3104. Net income means the gross income of the taxpayer less the deductions allowed by law, one of which is the ordinary and necessary expenses paid or incurred during the taxable year in carrying on the trade or business. Code §§...
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