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"