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Full-Text Articles in Law
Simon Says: A Liddle Night Music With Those Depreciation Deductions, Please, Deborah A. Geier, Joseph M. Dodge
Simon Says: A Liddle Night Music With Those Depreciation Deductions, Please, Deborah A. Geier, Joseph M. Dodge
Law Faculty Articles and Essays
This 1995 article, co-authored with Joseph M. Dodge, explores why the decision in Simon v. Commissioner, 103 T.C. 247 (1994), was wrong, effectively allowing premature deduction of a capital expenditure and, thus, consumption taxation (as opposed to income taxation).
Interpreting Tax Legislation: The Role Of Purpose, Deborah A. Geier
Interpreting Tax Legislation: The Role Of Purpose, Deborah A. Geier
Law Faculty Articles and Essays
This 1995 article uses tax cases to explore various methods of statutory interpretation.