Download This PaperSimon Says: A Liddle Night Music with Those Depreciation Deductions, Please
Tax Notes, Vol. 69, p. 617, 1995
27 Pages Posted: 28 Jan 2009
Date Written: January 27, 2009
Abstract
This 1995 article, co-authored with Joseph M. Dodge, explores why the decision in Simon v. Commissioner, 103 T.C. 247 (1994), was wrong, effectively allowing premature deduction of a capital expenditure and, thus, consumption taxation (as opposed to income taxation).
Keywords: depreciation, antiques, musical instruments, income taxation, consumption taxation
JEL Classification: H20, H24
Suggested Citation: Suggested Citation
Joseph M. Dodge
Florida State University - College of Law ( email )
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Deborah A. Geier (Contact Author)
Cleveland State University, Cleveland-Marshall College of Law ( email )
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Cleveland, OH 44115-2214
United States
216-687-2341 (Phone)
216-687-6881 (Fax)
HOME PAGE: http://facultyprofile.csuohio.edu/csufacultyprofile/detail.cfm?FacultyID=D_GEIER