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VIRGINIAN HOTEL CO. v. HELVERING

No. 766.

319 U.S. 523 (1943)

63 S.Ct. 1260

87 L.Ed. 1561

VIRGINIAN HOTEL CORPORATION v. HELVERING, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided June 7, 1943.

Attorney(s) appearing for the Case

Mr. W.A. Sutherland, with whom Messrs. F.G. Davidson, Jr., Noah A. Stancliffe, Theodore L. Harrison, and J. Donald Rawlings were on the brief, for petitioner.

Mr. Samuel H. Levy, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key, L.W. Post, and Valentine Brookes were on the brief, for respondent.

Messrs. I. Newton Brozan and Aaron Holman filed a brief on behalf of the Pittsburgh Brewing Company, as amicus curiae, urging reversal.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

The facts of this case are stipulated. Petitioner operates an hotel. From 1927 through 1937 petitioner (or its predecessor) reported in its income tax returns depreciation on certain of its assets on a straight-line basis.1 No objection was taken by the Commissioner or his agents to the amounts claimed and deducted. In 1938 petitioner claimed a deduction for depreciation at the same...

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