SWAN, Circuit Judge.
This appeal involves income tax deficiencies for the years 1941 and 1943. The taxpayer is a lawyer. His income tax returns were on the cash basis. In 1929 he was retained to prosecute litigation on a contingent fee plus expenses. The litigation was settled in 1941 and at that time he was paid $90,550, and an additional $90,250 was placed in escrow and was paid him in 1942 upon delivery of releases executed by his clients. In a memorandum opinion...
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