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| MORRISON
CAFETERIA |
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| Classification of
Assets as Sec. 1245 Property |
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References:
U.S. Tax Court, Morrison vs. Comr., No. 34300-83
Court of Appeals, CA 11; Hatchett; Morrison vs. Comr., No.
88-8665
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TAX
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COURT OF
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ITEM #
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DESCRIPTION
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COURT
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APPEALS
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Emergency Lighting |
Yes |
* |
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2
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Kitchen Wall Panels |
Yes |
Yes |
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3
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Kitchen Hand Sinks |
No |
No |
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4
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Kitchen Water Piping |
Yes |
* |
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5
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Eliason Doors |
Yes |
* |
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6
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Restroom Assessories |
No |
* |
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7
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Décor Window Treatment |
Yes |
* |
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8
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Lattice Millwork |
Yes |
* |
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9
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Vanity Cabinets & Counters
(Restrooms) |
No |
* |
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10
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Customer Line Screen (Movable) |
Yes |
* |
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11
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Serving Line Concrete Curb |
No |
No |
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12
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Kitchen Heat Recovery Unit |
Yes |
* |
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13
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Cooler, Freezer & Garbage
Room Floors & Garbage Room |
No |
No |
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14
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Kitchen Sanitary Wall & Floor
Tile |
No |
No |
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15
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Kitchen Air Makeup Unit |
Yes |
* |
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16
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Kitchen Drainage |
Yes |
* |
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17
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Electric Coolers |
No |
* |
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18
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Chandellers, Décor Wall
lighting, Dimmers & Installation |
Yes |
* |
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19
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Kitchen Hot Water Heater |
Yes |
* |
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20
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Primary Electrical Distribution
System (Percentage of Load) |
Yes |
Yes |
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*Not Appealed |
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