Simon Says: A Liddle Night Music with Those Depreciation Deductions, Please

Tax Notes, Vol. 69, p. 617, 1995

Cleveland-Marshall Legal Studies Paper No. 1333809

27 Pages Posted: 28 Jan 2009

See all articles by Joseph M. Dodge

Joseph M. Dodge

Florida State University - College of Law

Deborah A. Geier

Cleveland State University, Cleveland-Marshall College of Law

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

Dodge, Joseph M. and Geier, Deborah A., Simon Says: A Liddle Night Music with Those Depreciation Deductions, Please (January 27, 2009). Tax Notes, Vol. 69, p. 617, 1995, Cleveland-Marshall Legal Studies Paper No. 1333809, Available at SSRN: https://ssrn.com/abstract=1333809

Joseph M. Dodge

Florida State University - College of Law ( email )

425 W. Jefferson Street
Tallahassee, FL 32306
United States
850-644-4590 (Phone)

Deborah A. Geier (Contact Author)

Cleveland State University, Cleveland-Marshall College of Law ( email )

2121 Euclid Avenue, LB 138
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

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