A disk drive (also called hard drive or hard disk drive)
|“||consists of a stack of magnetic disks on a spindle. Heads which move laterally across the disk can either record on or read information from the disk as it rotates beneath the head.||”|
- Mukerji v. Comm'r of Internal Rev., 87 T.C. No. 61, Tax Court Decisions (CCH) ¶43,469, at 3701 (Tax Ct. 1986).