Quimbee logo with url
From our private database of 14,500+ case briefs...

Liddle v. Commissioner

United States Tax Court
103 T.C. 285 (1994)


Brian Liddle (plaintiff), a professional musician, used an antique instrument for all of his work. The instrument had been used successfully by earlier musicians for at least 200 years, although the use had exposed the instrument to wear and tear. Liddle claimed that because he used the antique instrument professionally, it was “recovery property” under § 168 of the federal tax code and eligible for the accelerated cost-recovery system (ACRS) tax deduction under § 168(a). The commissioner of internal revenue (commissioner) (defendant) disallowed the ACRS deduction, and Liddle petitioned the tax court for a redetermination.

Rule of Law


Holding and Reasoning (Laro, J.)

Dissent (Halpern, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 263,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 14,500 briefs, keyed to 196 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.