He argues that in order to prevent the IRS from receiving an undeserved windfall, he should be permitted to deduct his full pro rata share of the loss incurred by Americana in its 1973 tax year. Hawkins advances one final contention with respect to both the depreciation deduction and lost rents in question.
The Tax Court, therefore, did not err in rejecting Hawkins' claim that Americana incurred its entire depreciation deduction for the 1973 tax year after the taxpayer entered the partnership. United States, 661 F.2d 203, 205 (Ct.Cl.1981) Union Equity Cooperative Exchange v. Moreover, it is settled that even if the Commissioner erroneously may have accepted the tax treatment of certain items in previous years, he is not precluded from correcting that error in a subsequent year. Section 706 and the assignment of income doctrine prohibit "retroactive allocation of a full year's partnership losses (or income) to a taxpayer who was a member of the partnership for only part of the tax year, notwithstanding provisions of a partnership agreement to the contrary." Williams v. These contentions are of no avail to the taxpayer.
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