The issue was whether Taxpayers are entitled to claim a deduction under § 179 with respect to a vineyard they planted in 2005 and placed in service in 2009? The IRS found tha because the vineyard constitutes § 179 property and provided Taxpayers have satisfied the limitations and other requirements under § 179, Taxpayers are entitled to elect to expense in 2009 the cost (including capital expenditures made by Taxpayers to develop the vineyard to an income-producing stage) or a portion of the cost of the vineyard.