*267DECISION.
The determination by the Commissioner of a deficiency in the amount of $207.25 for 1918, $1,998.22 for 1919, and $716.59 for 1920, is approved.
*267DECISION.
The determination by the Commissioner of a deficiency in the amount of $207.25 for 1918, $1,998.22 for 1919, and $716.59 for 1920, is approved.