The authorities relied upon by respondent in connection with this point are readily distinguishable. In the first case cited, Concord Cab Corporation, 18 T.C. 1009, the taxpayer had used the declining balance method in depreciating its taxicabs and meters; and this method had resulted in a deduction which was abnormal, as to amount, for its first base period year. This Court refused, however, to eliminated the excess portion of such abnormal deduction, and stated: