The opinion
Van Fossan,
dissenting: The reasons which impel me to dissent in this case are fully elaborated in my dissenting opinion in Weiss-berger Moving & Storage Co., supra. I believe the construction placed by the Board on the term “ taxable year ” in the Weissberger case, cited as authority for the instant decision, is contrary to the clear intention of Congress and violative of the basic theory of income-tax accounting.
Smith, Trammell, and Sea well agree with this dissent.