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Simon v. Commissioner

United States Court of Appeals for the Second Circuit
68 F.3d 41 (1995)



The Simons (plaintiffs) were professional violinists. In 1983, they purchased two nineteenth century violin bows. Generally, bows undergo wear and tear until they no longer produce an acceptable sound. At that point, they become valueless. The Simons’ bows, however, were collector’s items and their value appreciated over the years. The Simons believed they were entitled to depreciation deductions for the wear and tear of their bows under the Accelerated Recovery Tax Act (ACRS), which was enacted as part of the Economic Recovery Tax Act of 1981 (ERTA). The Commissioner (defendant) disallowed the deductions. The Tax Court allowed the deductions.

Rule of Law


Holding and Reasoning (Winter, J.)

Dissent (Oakes, J.)

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