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VINSON v. C. I. R.

No. 79-3821. Summary Calendar.

621 F.2d 173 (1980)

Robert J. VINSON, Ola M. Vinson, A. Starke Taylor, Jr. and Carolyn Taylor, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

July 10, 1980.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Acting Chief, Appellate Section, Tax Div., U. S. Dept. of Justice, Washington, D. C., for respondent-appellant.

Hudson, Keltner, Smith, Cunningham & Payne, Harry M. Brants, Fort Worth, Tex., for petitioners-appellees.

Before RONEY, KRAVITCH and TATE, Circuit Judges.

PER CURIAM:

The Commissioner of Internal Revenue appeals a Tax Court decision permitting taxpayers Robert and Ola Vinson and A. Starke and Carolyn Taylor to deduct as ordinary and necessary business expenses certain cultivation and maintenance expenditures incurred during the preproductive years of their pecan orchards. Rejecting the Commissioner's contention that the expenditures must be capitalized for the reasons set forth...

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