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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.
== Background ==
The plaintiffs in this case are Richard and Fiona Simon. The Simons are two full-time professional violinists who perform with the New York Philharmonic Orchestra. In 1985, the Simons purchased two bows made by François Tourte in the 19th Century, one for $30,000 and the second for $21,500, both barely used at the time of purchase.
In 1989, the Simons claimed a $6,300 and $4,515 depreciation deduction on the first and second bow respectively in their tax report. The basis for this deduction was the under §167 of the US Tax Code as calculated based on §168 of the US Tax Code. The Tax Commissioner objected to this deduction, as the fair market value of the bows had increased. When the first bow was appraised for tax purposes in 1985 it had a value of $35,000, but in 1990 it had risen to $45,000. The value of the second bow increased as well from $25,000 to $35,000. Because of these increases in value, the Commissioner claimed that useful life could not be determined and therefore the deduction could not be taken.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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