SWINFORD, District Judge.
This is an action for the recovery of alleged illegally collected taxes, with interest, for the year 1949. The amount involved is $18,574.51.
The question for determination is whether the taxpayers, who have kept their books on the accrual basis for the years 1947, 1948 and 1949, can file their income tax return for the year 1949 on the cash basis. In all prior years the tax returns were filed on the cash basis.
The plaintiff...
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