Opinion

Simon v. Comm'r

103 T.C. 247
103 T.C. No. 15
1994 U.S. Tax Ct. LEXIS 60

Court: United States Tax Court
Filed: Aug 22, 1994
Status: Published
Author: Beghe
On the bench: Laro,Swift,Wright,Parr,Wells,Ruwe,Colvin,Chiechi,Ruwe,Swift,Wright,Parr,Wells,Beghe,Beghe,Hamblen,Jacobs,Whalen,Halpern,Gerber,Halpern,Jacobs,Whalen
Cited by: 22 cases
Authority: More cited than 10.1%

taxpayer allowed to deduct depreciation under section 168 on two 19th-century violin bows that appreciated in value

How later courts described this case

taxpayer allowed to deduct depreciation under section 168 on two 19th-century violin bows that appreciated in value

Written by the judges who cited it.

The opinion

Beghe, J., concurring: For the reasons set forth in my separate opinion in the companion case, Liddle v. Commissioner, 103 T.C. 285, 306 (1994) (Beghe, J., dissenting), I concur in the result in this case.

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