This study presents 1-dimensional simple model for sheet casting or rectangular fiber spinning process. In order to achieve this goal, we introduce the concept of force flux balance at the die exit, which assigns for the extensional flow outside the die the initial condition containing the information of shear flow history inside the die. With the Leonov constitutive equation that predicts non-vanishing second normal stress difference in shear flow, we are able to describe the anisotropic swelling behavior of the extrudate at least qualitatively. In other words, the negative value of the second normal stress difference causes thickness swelling much higher than width of extrudate. This result implies the importance of choosing the rheological model in the analysis of polymer processing operations, since the constitutive equation with the vanishing second normal stress difference is shown to exhibit the characteristic of isotropic swelling, that is, the thickness swell ratio always equal to the ratio in width direction.