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 *981for 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.