Charles Evans Whittaker

“ It is hardly conceivable that a liability asserted against him, which he has discharged by payment, has not yet 'accrued' within the meaning of the tax laws and the terminology of accounting. Accrual, from the debtor's standpoint, precedes payment, and does not survive it.' 62 F.Supp. ”

“ Of course, an unconditional 'payment' made by a taxpayer in apparent 'satisfaction' of an asserted matured tax liability is, without more, plain and persuasive evidence, at least against the taxpayer, that 'all the events (have) occur (red) which fix the amount of the tax and determine the liability of the taxpayer to pay it,' United States v. Anderson, supra, 269 U.S. at page 441, 46 S.Ct. at page 134, and that the item so paid and satisfied has accrued. ”

“ And after pointing to this Court's use of the phrase 'and failed to pay' in its holding in the Security Flour Mills case that 'Since (the taxpayer) denied liability for, and failed to pay, the tax during the taxable year 1935, it was not in a position in its tax accounting to treat the Government's claim as an accrued liability,' the Court of Claims concluded: 'In the instant case the taxpayer denied liability, but paid. We think it thereby 'accrued' the taxes and interest, if accrual is requisite at all, in the case of the debtor, when actual payment has occurred.' 62 F.Supp. ”