WHITAKER, Judge.
Plaintiffs sue to recover taxes assessed against their income for the year 1947. We do not think they are entitled to recover. A few brief words to state why we are of this opinion.
In the first place, plaintiffs made their returns on a cash basis, instead of on an accrual basis. This means, of course, that we must view their status as of the time they received their income, instead of the
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