Charles F. Kahler v. Commissioner

18 T.C. 31 (1952)

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Charles F. Kahler v. Commissioner

United States Tax Court
18 T.C. 31 (1952)

SR
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Facts

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

Issue

Holding and Reasoning (Rice, J.)

Concurrence (Murdock, J.)

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