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Noell v. Commissioner, 66 T.C. 718 (1976), is
distinguishable from petitioner’s case. In Noell, the taxpayer
sought an ITC for a runway that he constructed on his property.
Id. at 719. The construction of the paved runway began in 1965
and finished in 1968. Id. at 721. The runway consisted of three
base layers of rock and two layers of asphalt. Id. After the
rock base layers were installed in 1967, some planes used the
runway, but the roughness of the rock surface made it
unsatisfactory for permanent use, and pilots risked damaging
their planes by landing on the runway. Id. at 721, 729. In
addition, it was usable only in good weather. The Commissioner
argued that the runway was placed in service in 1967 when the
rock surface allowed planes to use the landing strip. Id. at
728. The Court rejected this argument, reasoning that the rock
surface could not be used on a permanent basis, and that it “was
clearly only a stage in the construction of the facility.” Id.
at 729. The Court found that the runway was placed in service in
1968, when the paved runway was in full service. Id.
Unlike the temporary runway in Noell, FPL installed the
original equipment for the Jensen-Midway-Turnpike and the
Andytown-Lauderdale transmission lines to receive power
permanently. The transmission lines were not temporary or works
in progress. By subsequently adding the components in issue,
petitioner sought to enhance the existing transmission line
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