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Article
Simon Says: A Liddle Night Music With those Depreciation Deductions, Please
Tax Notes
  • Deborah A Geier, Cleveland State University
  • Joseph M Dodge, Florida State University
Document Type
Article
Publication Date
10-30-1995
Keywords
  • depreciation,
  • Section 168,
  • wasting asset,
  • utilitarian business use
Disciplines
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).

Citation Information
Deborah A. Geier, Simon Says: A Liddle Night Music With those Depreciation Deductions, Please, 69 Tax Notes 617 (October 30, 1995)