Driscoll v. Commissioner of Internal Revenue

WALLER, Circuit Judge.

After construction of the hotel building of the taxpayer had progressed to the point where a part of the air-conditioning system had been installed, for which fans, motors, and other material had been delivered, taxpayer concluded that some radical changes should be made in the plans and size of the building, and that the air-conditioning system was inadequate. Considerable work had been done and materials used which had to *494be tom out in making these changes, with the following consequences as aptly stated by the Tax Court: “As a result of, these changes the insulated…