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Section 1.48-1(e)(1), Income Tax Regs., defines the term
"building" as follows:
The term "building" generally means any structure or
edifice enclosing a space within its walls, and usually
covered by a roof, the purpose of which is, for
example, to provide shelter or housing, or to provide
working, office, parking, display, or sales space. The
term includes, for example, structures such as
apartment houses, factory and office buildings,
warehouses, barns, garages, railway or bus stations,
and stores. * * * The term "building" does not
include such structures as oil and gas storage tanks,
grain storage bins, silos, fractionating towers, blast
furnaces, basic oxygen furnaces, coke-ovens, brick
kilns, and coal tipples.
This regulation has been interpreted to establish a two-part
test that considers both "appearance" and "function" in
determining whether a particular structure is a "building".
The appearance test, as its name implies, considers whether
the structure has the appearance of a building in the ordinary
sense. See Yellow Freight Sys., Inc. v. United States, supra at
797-798; cf. A.C. Monk & Co. v. United States, 686 F.2d 1058 (4th
Cir. 1982). The testimony and photographs in the record clearly
show that the Tobacco Barn resembles a building in appearance.
Thus, the Tobacco Barn would be considered a building under the
appearance test of section 1.48-1(e)(1), Income Tax Regs.
The scope of the term "building" is limited to structures
used for purposes or functions similar to those enumerated in
section 1.48-1(e)(1), Income Tax Regs. See Munford, Inc. v.
Commissioner, supra at 479; Catron v. Commissioner, 50 T.C. 306,
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