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events had occurred which fixed the liability of the

United States to pay Appellants 90 per cent of the

sum of $136,528.34 paid to Appellants pursuant to

Periodical Estimate No. 6 (Petitioners' Ex. 7 below)

and such finding is contrary to the evidence.

IV.

The Tax Court of the United States erred in con-

cluding as a matter of law that 90 per cent of the sum

of $136,528.34 paid Appellants pursuant to Periodical

Estimate No. 6 (Petitioners' Ex. 7 below) accrued

as income to Appellants during the tax year 1942

under the accrual method of accounting.

The Tax Court of the United States erred in

failing to find as a fact that Periodical Estimate

No. 6 (Petitioners' Ex. 7 below) was not certified

until January, 1943.

VI.

The Tax Court of the United States erred in

failing to conclude as a matter of law that the

sum of $136,528.34 paid Appellants pursuant to

said Periodical Estimate No. 6 (Petitioners' Ex. 7

below) accrued to Appellants as income for the tax

year 1943.

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