OPINION.
TRAmmell:
This case is controlled by our decision in the case of Leon Salomon, 4 B. T. A. 1109, in which the same state of facts for 1922 was considered. There we held that the Commissioner erred in including in the income of the petitioner the salary, of the petitioner's wife in the amount of $3,600.
Judgment will be entered for the petitioner on IB days' notice, under Rule 50.
Considered by Mokhis, Mtordock, and Siefkin.