The respondent determined a deficiency in income and victory tax of Samuel Mnookin, deceased, for the period January 1 to December 1, 1943, in the amount of $54,974.38. The computation also involves income for 1942, pursuant to the Current Tax Payment Act of 1943. Petitioner assails this determination and also claims a refund of $12,523.55.
The questions at issue are:
(1) Did respondent, in determining decedent's gross income for 1942 on an accrual basis,...
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