[T]he Code should not be interpreted to allow respondent 'the practical equivalent of double deduction,' *** absent a clear declaration of intent by Congress."
So what? Every year stands on its own. Since when is the Code concerned with the proper measurement of income?
[T]he annual accounting concept does not require us to close our eyes to what happened in prior years."
In other situations when the taxes on a receipt do not equal the tax benefits of a repayment, either the taxpayer or the Government may, depending on circumstances, be the beneficiary. Here, the taxpayer always wins and the Government always loses."