*895DECISION.
The accounts shown by the taxpayer’s Exhibit 1, aggregating $37,779.31 — $9,233.74 for the year 1919, and $28,545.57 for the year 1920 — were properly deductible from gross income in such years, *896respectively. The deficiency should be recomputed accordingly, and final decision will loe settled on consent or on 15 days’ notice in accordance with Rule 50.