Court of Appeals for the First Circuit December 8, 1959, 5549 (John Gallo v. Commissioner of Internal Revenue)

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PER CURIAM.

On the record we cannot disturb the finding that petitioners were on a cash basis. Nor is there anything to compel a finding that any disputed moneys, including the “retained percentage,” were paid, or were absolutely due and owing, during the years in which petitioners seek to place them.

A judgment will enter affirming the decision of the Tax Court.