Wah Chang Smelting & R. Co. v. Commissioner
United States Tax Court
Petitioner, which was a refiner of metals, decided to construct and install a hydrogen-producing facility for use in its general plant. The process for producing hydrogen was well established; and the problem was to build a facility which would adapt such process to petitioner's individual needs. After the facility had been designed, constructed, and put into operation, it did not produce hydrogen in sufficient quantity or of the desired quality.
Read the full summary
Petitioner, which was a refiner of metals, decided to construct and install a hydrogen-producing facility for use in its general plant. The process for producing hydrogen was well established; and the problem was to build a facility which would adapt such process to petitioner's individual needs. After the facility had been designed, constructed, and put into operation, it did not produce hydrogen in sufficient quantity or of the desired quality. Certain remedial changes and eliminations were then made, so as to correct the defects in the original plan and to enable the facility to function…
1Opinion of the Court
Wah Chang Smelting and Refining Company of America, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
Wah Chang Smelting & R. Co. v. Commissioner
Docket No. 61013
United States Tax Court
30 T.C. 838; 1958 U.S. Tax Ct. LEXIS 141;
June 30, 1958, Filed
Decision will be entered for the respondent.
Petitioner, which was a refiner of metals, decided to construct and install a hydrogen-producing facility for use in its general plant. The process for producing hydrogen was well established; and the problem was to build a facility which would adapt such process to petitioner's individual…
2Cases cited2 opinions
- In re BerlinCourt of Appeals for the Third Circuit · 1945
- Wah Chang Smelting & R. Co. v. CommissionerUnited States Tax Court · 1958