Reubel v. Commissioner

*677OPINION.

James:

The sole question involved in this appeal is whether an accrued item of expense may be deducted by a taxpayer, although not paid during the year for which a return of income is made, when the return of the taxpayer is made upon the basis of cash receipts and disbursements. _

_ The taxpayer claims that he is entitled to deduct in the calendar year 1919 the sum of $18,392.45 estate tax which accrued in that year, in. the sense that it became due and payable, although it was actually paid in two parts, one item of $13,876.24 in 1920, and one item of $4,516.21 in 1922. _

_ The…