sentences:  For example, in "Fedex Corp. v. United States", the taxpayer performed repairs upon jet engines by removing them from the airplane and then having parts replaced.The taxpayer argued that these expenses were deductible, but the IRS stated that the costs should be capitalized.The court held that the inspection and replacement costs could be deducted because the improvements did not add to the value and did not prolong the life of the airplanes as a whole.