Melahn v. Commissioner
United States Tax Court
Petitioner, engaged in the road paving business, filed returns reporting substantial losses sustained for the years 1930 to 1932, inclusive. Prior to filing his 1933 return he added back to unrecovered costs on equipment used part of depreciation claimed in loss years, and in his return understated the amount of depreciation claimed in those years.
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Petitioner, engaged in the road paving business, filed returns reporting substantial losses sustained for the years 1930 to 1932, inclusive. Prior to filing his 1933 return he added back to unrecovered costs on equipment used part of depreciation claimed in loss years, and in his return understated the amount of depreciation claimed in those years. On November 25, 1943, after the statute of limitations applying to years prior to 1940 had expired, petitioner voluntarily filed amended returns for the years 1933 to 1941, inclusive, in which he reduced the amount of depreciation claimed as…
1Opinion of the Court
OPINION.
Harlan, Judge:
The Commissioner, in determining petitioner’s depreciation deductions for 1940 and 1941, disregarded petitioner’s contention that he had reduced the depreciation deductions shown by his returns for 1930 to 1932, inclusive, and the Commissioner also refused to recognize the amended returns for the years 1933 to 1939, inclusive, whereby a further reduction of allowed depreciation deductions taken during those years was also attempted. In computing the allowable deductions for depreciation for the years 1940 and 1941 all deductions originally allowed to the petitioner were…
2Cases cited4 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
- Raleigh & Gaston Railroad v. ReidSupreme Court of the United States · 1872
- Helvering v. Newport Co.Supreme Court of the United States · 1934
3Cited by11 opinions
- UNION CARBIDE CORP. v. COMMISSIONERUnited States Tax Court · 1998
- Diamond Gardner Corp. v. CommissionerUnited States Tax Court · 1962
- Phillips v. CommissionerUnited States Tax Court · 1996
- Kohlhase v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Koufman v. CommissionerUnited States Tax Court · 1976
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