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respondent's expert as to the impact of the differences in
characteristics between the 1991 pipe and the 1968 pipe. The
relocation herein involves the same kind of analysis that would
cause us to treat the replacement of a small number of slate
tiles in a roof as repairs, while requiring a replacement of the
roof or a major portion thereof to be classified as capital in
nature. Cf. Pierce Estates, Inc. v. Commissioner, 16 T.C. 1020,
1026 (1951), revd. on another issue 195 F.2d 475 (3d Cir. 1952);
see Fire Companies Bldg. Corp. v. Burnet, supra. In a similar
vein, we find respondent's reliance on Rev. Rul. 73-203, 1973-1
C.B. 146, and Rev. Rul. 82-12, 1982-1 C.B. 52, misplaced. Aside
from the fact that such rulings do not have binding effect, see
Northern Ind. Pub. Serv. Co. v. Commissioner, 105 T.C. 341, 350
(1995), affd. 115 F.3d 506 (7th Cir. 1997), both rulings involved
replacement or relocation of substantial portions of public
utility systems.
The purpose of the Route 83 relocation was simply to keep
the 1968 pipeline in its normal, ordinary and efficient operating
condition. Plainfield-Union Water Co. v. Commissioner, supra;
see also Chicago, Burlington & Quincy R. Co. v. United States, 97
Ct. Cl. 264, 455 F.2d 993 (1972) (construction projects to
protect and maintain rail embankments), revd. on another issue
412 U.S. 401 (1973); Polyak v. Commissioner, 94 T.C. 337, 347-348
(1990) (floorboard replacement limited to damaged sections). In
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