Schlude v. Commissioner
{'<entity_0>': 'Schlude v. Commissioner', '<entity_1>': 'oral argument', '<entity_2>': 'decision', '<entity_3>': 'United States Reports'}
[['Schlude v. Commissioner', 'significant event', 'oral argument'], ['Schlude v. Commissioner', 'significant event', 'decision'], ['Schlude v. Commissioner', 'published in', 'United States Reports']]
<entity_0>, 372 <entity_3> 128 (1963), is a <entity_2> by the United States Supreme Court in which the Court held that, under the accrual method, taxpayers must include as income in a particular year advance payments by way of cash, negotiable notes, and contract installments falling due but remaining unpaid during that year. Text of <entity_0>, 372 <entity_3> 128 (1963) is available from:  Cornell  CourtListener  Findlaw  Justia  Library of Congress  Oyez (<entity_1> audio)
['legal case', 'United States Supreme Court decision']