The Commissioner determined deficiencies in income tax in the amounts of $1,960.49 for 1943 and $3,166.21 for 1944. The only error alleged which requires decision is the action of the Commissioner in adding to the petitioner's income, as a part of his distributive share of the net income of Newburger & Hano, $1,222.68 for 1942, $3,529.99 for 1943, and $3,710.76 for 1944, being parts of larger payments made in those years to Newburger, Loeb & Co., deducted by Newburger...
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