United States Ninth Circuit

Expenses related to smelting machinery were capital expenditures depreciable under 26 U.S.C. section 263, rather than ordinary and necessary business expenses currently tax-deductible under 26 U.S.C. section 162(a).

Appellate Information

• Argued 07/09/2002
• Decided 08/12/2002
• Published 08/12/2002

Judges

• Before REAVLEY,TASHIMA, and RAWLINSON, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

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


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