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1971), a case in which evidence of “movement” included
relocations of floating docks to new sites within the same basin,
where they remained “part of the same complex of floating docks”.
See also Scott Paper Co. v. Commissioner, 74 T.C. 137, 144-145,
170-171 (1980) (primary electric components relocated within the
same facility treated as movable); Moore v. Commissioner, 58 T.C.
1045, 1048, 1052 (1972) (mobile homes relocated within the same
park treated as movable), affd. per curiam 489 F.2d 285 (5th Cir.
1973).
Even though CITGO has not relocated tanks intact over long
distances, the tanks are capable of such movement, contrary to
respondent’s contention. In his expert report and at trial, Mr.
Watson described tank relocations that he has performed with the
tanks intact. Mr. Watson testified that he relocated one tank in
Alaska a distance of 55 miles and relocated three tanks in New
Zealand approximately 200 miles.17
We also disagree with respondent that the tanks must remain
intact when relocated. Respondent does not direct us to, and we
are unaware of, any case law establishing such a requirement.
Moreover, in JFM, Inc. & Subs. v. Commissioner, supra, the
gasoline canopies were dismantled before they were relocated.
17We find unpersuasive respondent’s attempts to distinguish
these relocations because they did not occur in the “continental
United States”.
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