WINTER, Circuit Judge:
This appeal from the Tax Court raises the question whether professional musicians may take a depreciation deduction for wear and tear on antique violin bows under the Accelerated Cost Recovery System ("ACRS") of the Economic Recovery Tax Act of 1981 ("ERTA"), Pub.L. No. 97-34, 95 Stat. 172, although the taxpayers cannot demonstrate that the bows have a "determinable useful life."
The parties agree that under the pre-ERTA Internal Revenue...
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