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Full-Text Articles in Law
Meeting With Irs Regarding Partnership Issues In Developing Section 1017 Regulations, Blake D. Rubin
Meeting With Irs Regarding Partnership Issues In Developing Section 1017 Regulations, Blake D. Rubin
William & Mary Annual Tax Conference
No abstract provided.
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).