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Charles F. Kahler v. Commissioner
United States Tax Court
18 T.C. 31 (1952)
Charles F. Kahler (plaintiff) was a cash basis taxpayer. He received a check on December 31, 1946. However, it was too late to cash the check at a bank before the end of the year. Kahler did not include the check in his gross income for 1946.
Rule of Law
Holding and Reasoning (Rice, J.)
Concurrence (Murdock, J.)
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