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quickly removed, the damage to the property would be great.
Accordingly, this factor works both ways and is neutral, not
favoring petitioners or respondent.
(b) The well is permanently affixed to the realty, and,
accordingly, this factor favors respondent. We note that the old
well was disabled by perforation and filling rather than removal
from the ground.
6. The sixth factor addresses “the manner of affixation of
the property to the land?” Id. In Whiteco the Court noted that
“The poles on which the * * * [taxpayer’s] signs are mounted are
placed in the ground and surrounded by concrete; yet, such poles
can easily be removed from the ground, and as a matter of
practice, they are so removed.” Id.
(a) Petitioners’ trellising, similar to the advertising
signs in Whiteco Indus., Inc. v. Commissioner, 65 T.C. 664
(1975), were placed in the ground to a depth of 2 to 3 feet.
Unlike the posts in Whiteco, petitioners’ trellising posts were
not set in concrete, making them even less difficult to remove
from the ground than the posts in Whiteco. The posts are
stabilized with wires and anchors which screw into the ground and
may be unscrewed. Accordingly, the trellising component system
may easily be removed from the ground, favoring petitioners with
respect to this factor.
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