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SCOGGINS v. COMMISSIONER OF I.R.S.

No. 91-70696.

46 F.3d 950 (1995)

William V. SCOGGINS; Joyce M. Scoggins; Robert W. Christensen; Carrie L. Christensen, Petitioners-Appellants. v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Submission Deferred May 13, 1993.

Resubmitted January 25, 1995.

Decided February 1, 1995.

Attorney(s) appearing for the Case

John F. Hopkins and Jennifer M. Cunneen, Hopkins & Carley, San Jose, CA, for petitioners-appellants.

Gary R. Allen, Tax Div., U.S. Dept. of Justice, Washington, DC, for respondent-appellee.

Before: GOODWIN, HUG, and FLETCHER, Circuit Judges.

HUG, Circuit Judge:

This case presents the question of whether research expenditures made by a partnership, that was formed in order to develop new technology, were incurred in connection with the partnership's trade or business, so as to be deductible expenses under 26 U.S.C. § 174. William Scoggins and Robert Christensen were the sole partners in the partnership. They also formed a corporation in which they held the...

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