¶1concurring: A taxpayer can not claim and be allowed deductions for depreciation and then, years later, when he discovers that lesser deductions would benefit him more in the long run, avoid the effect of Virginian Hotel Corporation v. Helvering, 319 U. S. 523, by filing amended returns for the earlier years. We find no occasion to decide whether or not amended returns could be filed.
9 T.C. 769
Melahn v. Commissioner
Decided October 28, 1947
United States Tax Court · decided 1947-10-28
Petitioner, engaged in the road paving business, filed returns reporting substantial losses sustained for the years 1930 to 1932,… Held: the filing of amended returns with payment and assessment of additional taxes after the expiration of the statutory period did not meet the requirements of section 276 (b), I. R. C., and Commissioner correctly determined that petitioner's bases for depreciation in 1940 and 1941 should be reduced by amounts allowed in original returns…
Relies on Virginian Hotel Corporation of Lynchburg v. Helvering
Good law ✅— No negative treatment on recordhow we know
Decision will be entered for the respondent · Decided 1947-10-28
How this case has been cited
Cited by 10 later decisions — most recently June 1998
2 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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