*832 This is an appeal from the determination of a deficiency of $331.34 for the calendar year 1920.
FINDINGS OF FACT.
During the calendar year 1920, the petitioner was a resident and citizen of California, married and living with his wife, Ida Klyman.
Ida Klyman received during the year 1920 a salary for personal services rendered by her, separately from any salary or income of her husband. This salary she included in her separate return. The *833 Commissioner included the salary in the petitioner's income and determined the deficiency of $331.34 here in controversy.
OPINION.
LITTLETON: The facts in this proceeding are the same as those before the Board in the , in which it was held that a wife in California was entitled to file a separate return of her separate earnings.
Judgment for the petitioner.