¶1Memorandum Opinion
¶2OPPER, Judge: Deficiencies determined against the various petitioners as follows are contested in part:
| Naomi Binder | ||
| Year | Tax | Deficiency |
| 1944 | Income | $1,290.83 |
| Thomas W. Binder | ||
| 1943 | Income | $2,011.69 |
| 1944 | Income | 1,232.26 |
| Bessie Binder | ||
| 1943 | Income | $1,757.92 |
| 1944 | Income | 1,245.84 |
| Harold Binder | ||
| 1943 | Income | $1,789.53 |
| 1944 | Income | 1,290.83 |
¶3Various adjustments having been conceded, the sole issue is whether wages paid by petitioners as partners to employees producing goods sold by the partnership may be disallowed as in excess of amounts permitted by the Wage Stabilization Board.
¶4The facts are stipulated. They are hereby so found. Income tax returns for the years involved were filed with the collector for the fifth collection district of New Jersey.
¶5The parties apparently agree that the question posed is identical with that in The Weather-Seal Manufacturing Co., 16 T.C. 1312, which has in the meantime been affirmed (C.A. 6) 199 Fed. (2d) 376, and as to which we are not convinced of*236 any error. On authority thereof
¶6Decision will be entered for the respondent.