Opinion

Liddle v. Commissioner

103 T.C. 285
103 T.C. No. 16
1994 U.S. Tax Ct. LEXIS 61

Court: United States Tax Court
Filed: Aug 22, 1994
Status: Published
Author: Gerber
On the bench: Laro,Cohen,Swift,Wright,Parr,Wells,Ruwe,Colvin,Chiechi,Hamblen,Jacobs,Whalen,Halpern,Gerber,Halpern,Hamblen,Chabot,Jacobs,Whalen,Beghe
Cited by: 19 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

Gerber, J., dissenting: I respectfully dissent in this case for the same reasons expressed in my dissenting opinion in Simon v. Commissioner, 103 T.C. 247, 281 (1994) (Gerber, J., dissenting).

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