CLARK, Circuit Judge.
These cross petitions for review bring before us again a question which is recently recurring. It involves the Commissioner's order to a taxpayer to change from a cash receipts to an accrual basis for reporting income, the taxpayer's protest against the resulting increase in his tax for the year of change, and the Commissioner's attempt to include in gross income the accounts receivable on the taxpayer's books at the beginning of the year. We...
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