Mr. Ruby. Well, I explained it to my accountant, and he said that is how you write it off, as far as I know.

Mr. Hubert. In other words, you simply gave him the facts?

Mr. Ruby. The facts.

Mr. Hubert. And he is the one who drew up the return?

Mr. Ruby. Right.

Mr. Hubert. I think his name is on the front of this. It would have been Mr. ——

Mr. Ruby. Let me see. Harold Kaminsky.

Mr. Hubert. Isn’t one of your sisters married——

Mr. Ruby. That is what I was going to say. He is my brother-in-law.

Mr. Hubert. Which sister is this?