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SMITH v. C.I.R.

No. 00-70124.

300 F.3d 1023 (2002)

Richard L. SMITH; Vanalco, Inc., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed August 12, 2002.

Attorney(s) appearing for the Case

Ronald L. Berenstain, Kathleen M. O'Sullivan, Perkins Coie LLP, Seattle, WA, for the petitioners-appellants.

Annette M. Wietecha, Tax Division, U.S. Department of Justice, Washington, D.C., for the respondent-appellee.

Before REAVLEY, TASHIMA, and RAWLINSON, Circuit Judges.

OPINION

TASHIMA, Circuit Judge.

The Commissioner of the Internal Revenue Service ("Commissioner") disallowed deductions taken by appellant Vanalco, Inc. ("Vanalco") in 1992 and 1993 for expenses related to replacing the lining of aluminum smelting machines and portions of its facility's floors. The Commissioner determined that these items were capital expenditures depreciable under 26 U.S.C. § 263, rather...

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