¶2The Commissioner erred in adding to the taxpayer’s income, as reported by him for the year 1918, the amount of $3,000 representing salary paid him by the Independence Bureau, and the amount of the tax paid at the source on interest from tax-free covenant bonds. In all other respects the determination of the Commissioner is approved.
¶3Order of redetermination will be entered on 15 days’ notice, under Bule 50.