dissenting: In my opinion, the British tax accrued at the close of the preceding calendar year, the income of which year measured the amount of this taxpayer’s British assessment. The essentials as to this question are the same as those in United States v. Anderson, 269 U. S. 422. See Ernest M. Bull, Executor, 7 B. T. A. 993.
MoRRis agrees with the above dissent.