Hospital Corporation of America and Subsidiaries - Page 42

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          kitchen exhaust fans to insure proper negative balance in the air           
          pressure.  The kitchen supply air intake fans ensure that a                 
          hospital kitchen maintains negative pressure with relation to the           
          remainder of the hospital building by replacing air that is                 
          exhausted by the kitchen exhaust fans.  The kitchen supply air              
          intake fans are attached to the roofs of petitioners' hospitals             
          using bolts and are connected to metal duct work used only with             
          that equipment.                                                             
               The dishwasher exhaust fans remove moisture and humidity               
          generated by the dishwasher and are vented to both ends of the              
          dishwasher.  The fans serve to ventilate only the dishwashing               
          area of the kitchens and ensure that the dishwashers operate                
          efficiently.  The fans are attached to the roofs of the                     
          facilities using bolts and are connected to duct work                       
          specifically designed for and used only with those fans.                    
               The dishwasher condensate return units consist of water                
          piping which provides an emergency source of hot water for the              
          dishwashers.  The piping is attached to the building and runs               
          from a dishwasher to a boiler and back to the dishwasher.  It is            
          separate and apart from the building plumbing and is used                   
          exclusively to connect the dishwashers with the boilers.  Removal           



          17  (...continued)                                                          
          in petitioners' hospitals are similar to those in issue in                  
          Morrison, Inc. v. Commissioner, supra.                                      




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Last modified: May 25, 2011