Haight v. Commissioner

*1076OPINION.

MoRRis:

Since we have found as a fact that the earnings of the wife were separate and apart from that of the husband, it follows that in accordance with our opinion in the Appeal of Estate of George W. Randall, 4 B. T. A. 679, the determination of a deficiency against the petitioner is in error.

Judgment for the petitioner.