OPINION.
RAUM, Judge:
This case is closely related to that of Axel S. Stokby, Docket Nos. 21145 and 24870, decided by this Court June 30, 1953, involving petitioner's husband. An unincorporated business enterprise called Stokby Company was conducted during the tax years 1942-1944 in petitioner's name. All the income that she reported for the tax years came from that business. The deficiency notice herein made certain adjustments with respect...
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