All the big corporations depreciate their possessions, and
you can too, provided you use them for business purposes.
For example, if you subscribe to the Wall Street Journal, a
business-related newspaper, you can deduct the cost of your
house, because, in the words of U.S. Supreme Court Chief
Justice Warren Burger in a landmark 1979 tax decision:
"Where else are you going to read the paper? Outside? What
if it rains?"

-- Dave Barry, "Sweating Out Taxes"

Received from Daniel Galvin.

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