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innovative design and construction. While we recognize that the
design and the construction of the Reserve Facility may be
innovative, the primary function of the Reserve Facility is not
different from the quintessential function of any other
warehouse; it is simply more efficient at that function. Like
any typical warehouse, the Reserve Facility's function is
accomplished primarily by the efforts of petitioner's employees
who work in the facility since the merchandise is not stored and
retrieved by the structure itself. See Yellow Freight Sys., Inc.
v. United States, 538 F.2d at 796. Therefore, we find the
activities of petitioner's employees to be of sufficient
magnitude to compel a finding that the human activity inside the
Reserve Facility is not merely incidental to its primary purpose.
Moreover, section 1.48-1(e)(1), Income Tax Regs., states
that the term "building" includes, for example, warehouses. The
House report accompanying the Revenue Act of 1962, Pub. L. 87-
834, 76 Stat. 960, also lists a warehouse as an example of a
building.
Buildings and structural components thereof are
not eligible for the credit. The term "building" is to
be given its commonly accepted meaning, that is, a
structure or edifice enclosing a space within its
walls, and usually covered by a roof. It is the basic
structure of an improvement to land the purpose of
which is, for example, to provide shelter or housing or
to provide working, office, display, or sales space.
The term would include, for example, the basic
structure used as a factory, office building,
warehouse, theater, railway or bus station, gymnasium,
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