Legal Opinion
Helvering v. Virginian Hotel Corporation
Court of Appeals for the Fourth Circuit
Decided January 2, 1943No. 5004PublishedCited by 14 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals, now the Tax Court of the United States. The question involved relates to the right of a taxpayer to add to the depreciation base, on a change of the rate of depreciation, amounts charged off and allowed as depreciation in prior years, where no tax benefit has been received as a result of such allowance. The contention of the taxpayer is that the new rate of depreciation should be applied retroactively, and that the excess depreciation charged off and deducted under the old rate should be restored to the…
2Cases cited9 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- United States v. LudeySupreme Court of the United States · 1927
- Mother Lode Coalition Mines Co. v. CommissionerSupreme Court of the United States · 1942
- Helvering v. State-Planters Bank & Trust Co.Court of Appeals for the Fourth Circuit · 1942
- Pittsburgh Brewing Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1939
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Virginian Hotel Corporation v. Helvering, Commissioner of Internal RevenueSupreme Court of the United States · 1943
- P. Dougherty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1946
- Douglas v. CommissionerCourt of Appeals for the Eighth Circuit · 1943
- Collins v. CommissionerUnited States Tax Court · 1952
- Commissioner v. Kennedy Laundry Co.Court of Appeals for the Seventh Circuit · 1943
9 more not listed; retrieve them via the Exa API.