Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $21,234.52 in the income tax of the petitioner for the calendar year 1943. The petitioner assigns as error the action of the Commissioner in computing gross income from business on the basis of cash receipts and disbursements, instead of computing it for "1942 and 1943 in accordance with the accrual method of accounting as reported by petitioner." The petitioner also alleges as an...
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