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hospital cafeterias where food is sold to hospital employees,
visitors, and the public for cash.
The kitchen water piping in Property Unit 3080 consists of
the following distinct categories of items: (1) items relating
to the operation of the kitchen grease trap systems,16 the trench
drains, the grease waste piping, the grease waste excavation, the
grease waste fill, and the grease trap itself, and (2) plumbing
connections (including the hose reel connections) for particular
items of kitchen equipment. The piping is contained in the walls
of petitioners' hospital facilities and fastened to the building
structures.
The kitchen grease trap systems consist of underground tanks
and the related plumbing connections. The grease traps have
inlet chambers connected to kitchen waste pipes and outlet
chambers connected to the domestic sanitary sewers, and they
serve as buffers between the kitchen waste pipes and the sanitary
sewer systems. Their function is to remove grease and solid
matter from waste water leaving the kitchen areas while allowing
the remaining waste water to pass into the sanitary sewers.
The kitchen plumbing connections in issue supply water to
specific items of kitchen equipment, such as the dishwashers,
coffee urns, steam kettles, braising pans, and ice makers, and
16 Respondent agrees that the kitchen grease trap systems in
issue are similar to those in issue in Morrison, Inc. v.
Commissioner, T.C. Memo. 1986-129.
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