Lets buy some more cars "HONEY"

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I had one of those sleepless in the middle of the night brainstorms on how to talk my wife into another car. While laying in bed thinking about my cars and getting taxes done not to mention everything else I need to by April 15, an idea came to mind. Here it is...

Given the fact so many on this site have "big dollars" rapped up in cars, has anyone out there asked their accountant if an automobile may be considered an investment and therefore be part of a qualified retirement plan? If so, it may defer capital gains tax and enable some of us add cars to a collection in pretax dollars (for self employed). Anyone have any thoughts? Please give me some answers so I can sleep tonight!