PDV America, Inc. and Subsidiaries - Page 25

                                       - 25 -                                         
          requirements so that the lab halves could be moved without                  
          collapsing.  We concluded that the labs were not constructed to             
          remain permanently in place.  Id.  Fox Photo, Inc. is                       
          distinguishable from the present case, however, because CITGO’s             
          tanks have no internal superstructure.  We cannot agree that, by            
          constructing the tanks without the otherwise structurally                   
          unnecessary internal bracing, particularly when the bracing is              
          not needed to relocate tanks pursuant to API Standard 653,                  
          petitioner constructed the tanks to remain permanently in place.            
               When CITGO designs and constructs its tanks, CITGO does so             
          in compliance with API Standard 650.  Pursuant to API Standard              
          653, tanks constructed according to API standards can be                    
          dismantled and then reconstructed at a new site.  In addition, as           
          Mr. Watson testified, tanks built to API Standards also can be              
          lifted and moved using the Watson Air Bag technology.  Clearly,             
          such tanks are not designed or constructed to remain permanently            
          in one place.  This factor favors petitioner.                               
          C.  Are There Circumstances Which Tend To Show the Expected or              
          Intended Length of Affixation, i.e., Are There Circumstances                
          Which Show That the Property May or Will Have To Be Moved?                  
               Petitioner concedes that, when CITGO places new tanks in               
          service, CITGO does not intend to move the tanks immediately.               
          However, petitioner contends that it is foreseeable that CITGO              
          may have to move the tanks for maintenance, environmental                   
          remediation, or various business or economic reasons.  First,               

Page:  Previous  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  Next

Last modified: May 25, 2011