John GALLO et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, 272 F.2d 190

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.