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equipment and consequently did not relate to general building
plumbing. Id.; see also Texas Instruments, Inc. v. Commissioner,
supra; Duaine v. Commissioner, supra. The facts in the instant
case relating to the disputed property items in the subject
categories are not materially distinguishable from the facts in
Morrison, Inc. v. Commissioner, supra, and Duaine v.
Commissioner, supra.
The disputed property items in the subject categories relate
to the operation of specialized kitchen or hospital equipment.
That equipment is related to petitioners' business of providing
healthcare services. As such, the disputed property items are
assets accessory to petitioners' business and, consequently, they
do not constitute structural components of the buildings. E.g.,
Scott Paper Co. v. Commissioner, supra; Morrison, Inc. v.
Commissioner, supra; Duaine v. Commissioner, supra; Texas
Instruments, Inc. v. Commissioner, supra; Central Citrus Co. v.
Commissioner, supra.
Accordingly, we hold that the kitchen water piping, kitchen
equipment steam lines, and special x-ray plumbing connections are
personal property, and that they are depreciable over 5-year
recovery periods.
11. Kitchen Hoods and Exhaust Systems
Kitchen exhaust hoods, exhaust fans, supply air intake fans
and related duct work, and dishwasher condensate return units
constitute Property Unit 3085. See supra pp. 23-25. The exhaust
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