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Full-Text Articles in Law
Op Ed: Loose Application Of Depreciation Doctrine, Deborah A. Geier
Op Ed: Loose Application Of Depreciation Doctrine, Deborah A. Geier
Law Faculty Articles and Essays
Deborah A. Geier responds to the interpretation of the capitalization doctrine by Andy A. Torosyan and Joseph M. Johnson.
The Myth Of The Matching Principle As A Tax Value, Deborah A. Geier
The Myth Of The Matching Principle As A Tax Value, Deborah A. Geier
Law Faculty Articles and Essays
This 1998 article explores why the "matching principle" in financial accounting should be considered irrelevant to federal income taxation, where its application can result effectively in consumption taxation (as opposed to income taxation).
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).