Gary G. and Linda J. Hart - Page 13


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          311 (1968).  Thus the functional test is described as one that               
          inquires (1) Whether the purpose of the structure at issue is a              
          purpose "ejusdem generis" to the purposes described by example in            
          section 1.48-1(e)(1), Income Tax Regs., and (2) whether the                  
          structure performs a function similar to those structures                    
          enumerated in section 1.48-1(e)(1), Income Tax Regs., as                     
          buildings; i.e., apartment houses, factory and office buildings,             
          warehouses, barns, garages, railway or bus stations, and stores.             
          See Consolidated Freightways, Inc. v. Commissioner, 74 T.C. 768,             
          795 (1980), affd. in part and revd. in part on another issue 708             
          F.2d 1385 (9th Cir. 1983).                                                   
               Thus, the Court must consider whether the structure                     
          functions like a building; i.e., does it "'provide shelter * * *             
          or furnish working * * * space, or exist for another purpose that            
          could be listed with the enumerated purposes without violating               
          the constraining rules of ejusdem generis.'"  See Consolidated               
          Freightways, Inc. v. Commissioner, 708 F.2d 1385, 1388 (9th Cir.             
          1983), affg. in part and revg. in part on another issue 74 T.C.              
          768 (1980).                                                                  
               In applying the functional test, one of the major focuses of            
          inquiry is whether the structure provides working space for                  
          employees that is more than merely incidental to the primary                 
          function of the structure.  See, e.g., Brown-Forman Distillers               
          Corp. v. United States, 205 Ct. C1. 402, 418, 499 F.2d 1263, 1271            







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