Legal Opinion
Richard L. Smith Vanalco, Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 12, 2002No. 00-70124PublishedCited by 22 opinions
1Opinion of the Court
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 than ordinary and necessary business expenses currently deductible under 26 U.S.C. § 162(a). The tax court upheld the Commissioner’s determination on Vanalco’s appeal. See Vanalco v. Comm’r,…
2Cases cited20 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Commissioner v. TellierSupreme Court of the United States · 1966
15 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Michael Ballaris v. Wacker Siltronic Corporation, a Foreign CorporationCourt of Appeals for the Ninth Circuit · 2004
- Cinergy Corp. v. United StatesUnited States Court of Federal Claims · 2003
- Teruya Bros. v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Gibson & Associates, Inc. v. CommissionerUnited States Tax Court · 2011
- Jacquelynn Dorrance v. United StatesCourt of Appeals for the Ninth Circuit · 2015
17 more not listed; retrieve them via the Exa API.