Simon V Commissioner
Simon v. Commissioner, 68 F.3d 41 (1995), was a decision by the Second Circuit of the United States Court of Appeals relating to the deductibility of expensive items or tools that may increase in value as a collectible but decrease in value if used in the course of a business or trade.
Read more about Simon V Commissioner: Background, Issue, Decision, Significance
Famous quotes containing the word simon:
“Food=joy ... guilt ... anger ... pain ... nurturing ... friendship ... hatred ... the way you look and feel.... Food=everything you can imagine.”
—Susan Powter, U.S. talk-show host. Food, p. 15, Simon & Schuster (1995)