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MAPLE v. C. I. R.

Nos. 24462, 24463.

440 F.2d 1055 (1971)

Robert L. and Dorothy G. MAPLE, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. William M. and Eleanor A. SMITH, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

April 15, 1971.

Attorney(s) appearing for the Case

Gilbert E. Andrews (argued), Atty., Tax Division; Richard M. Hahn, Acting Chief Counsel; Meyer Rothwacks, William A. Friedlander, John S. Stephan, Attys., Dept. of Justice; Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., for appellant.

Dean S. Butler (argued), Don M. Pearson (argued), of Willis, Butler & Scheifly, Los Angeles, Cal., for appellees.

Before MERRILL and HUFSTEDLER, Circuit Judges, and BYRNE, District Judge.

HUFSTEDLER, Circuit Judge:

The Commissioner of Internal Revenue appeals from a decision of the Tax Court allowing taxpayers Robert Maple and William Smith1 to deduct as business expenses certain amounts incurred or expended in connection with the development of an orchard.

The taxpayers were limited partners in the Maple Corona Ranch Company ("Corona"), a partnership organized to develop and operate a citrus orchard. In June of...

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