MOSS v. C.I.R.

No. 86-7398.

831 F.2d 833 (1987)

Jerome S. MOSS, Sandra Moss, Sharon M. Alesia, Herb Alpert, and Lani Alpert, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided October 28, 1987.


Attorney(s) appearing for the Case

John C. Fossum, Newport Beach, Cal., for petitioners-appellants.

Roger M. Olsen, Washington, D.C., for respondent-appellee.

Before SCHROEDER, ALARCON and NELSON, Circuit Judges.


NELSON, Circuit Judge:

By this appeal, Jerome and Sandra Moss, Sharon Alesia, and Herb and Lani Alpert ("taxpayers") challenge the tax court's holding in Moss v. Commissioner, 51 T.C.M. (CCH) 742 (1986), that the taxpayers must capitalize certain normally deductible repair expenses totaling $270,268 because the expenses were incurred in conjunction with an overall plan of capital improvements to a hotel. The parties have stipulated...

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