Enright's Estate v. Commissioner of Internal Revenue

MARIS, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals. Section 42 of the Revenue Act of 1934, 26 U.S.C.A.Int. Rev.Code, § 42, provides, inter alia, that “In the 'case of the death of a taxpayer there shall be included in computing net income for the taxable period in which falls the date of his death, amounts accrued up to the date of his death if not otherwise properly includible in respect of such period or a prior period.” The question now raised is whether, in the case of a deceased taxpayer who was a member of a partnership which kept its accounts and…