Memorandum Findings of Fact and Opinion
RICE, Judge:
This proceeding involves a deficiency in income tax of $11,773.60 for the year 1948 determined against Jesse Werner and Dorothy Werner.
The sole issue raised by the pleadings is whether, in a change-over from a cash to an accrual method of reporting income on tax returns, a taxpayer who has kept his books on the accrual basis can be required to include as income for the year of change-over the...
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