Simon Says: A Liddle Night Music With those Depreciation Deductions, Please

Deborah A Geier; Joseph M Dodge

Simon Says: A Liddle Night Music With those Depreciation Deductions, Please

Florida State University

Research output: Contribution to journal › Article › peer-review

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).

Original language	American English
Journal	Tax Notes
State	Published - Oct 30 1995

Keywords

depreciation
Section 168
wasting asset
utilitarian business use

Disciplines

Tax Law

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Simon Says A Liddle Night Music With those Depreciation DeductiFinal published version, 2.12 MBLicense: CC BY

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title = "Simon Says: A Liddle Night Music With those Depreciation Deductions, Please",

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, Section 168, wasting asset, utilitarian business use",

author = "Geier, \{Deborah A\} and Dodge, \{Joseph M\}",

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

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journal = "Tax Notes",

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T1 - Simon Says: A Liddle Night Music With those Depreciation Deductions, Please

AU - Geier, Deborah A

AU - Dodge, Joseph M

N1 - Deborah A. Geier, Simon Says: A Liddle Night Music With those Depreciation Deductions, Please, 69 Tax Notes 617 (October 30, 1995)

PY - 1995/10/30

Y1 - 1995/10/30

N2 - 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).

AB - 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).

KW - depreciation

KW - Section 168

KW - wasting asset

KW - utilitarian business use

UR - https://engagedscholarship.csuohio.edu/fac_articles/45

M3 - Article

JO - Tax Notes

JF - Tax Notes

ER -

Simon Says: A Liddle Night Music With those Depreciation Deductions, Please

Abstract

Keywords

Disciplines

Access to Document

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