Mallinckrodt, Inc. v. Commissioner of Internal Revenue

The question presented, as stated by the Tax Court, is “whether certain non-load bearing gypsum drywall partitions, extending from the floor to the height of a false ceiling, erected or caused to be erected by [taxpayer] at some of its locations, are tangible personal property entitled to the investment tax credit within the meaning of [26 U.S.C. §§ 38, 46, and 48], or ... are structural components of a building not subject to the investment tax credit.” Mallinckrodt, Inc., 48 T.C.M. (CCH) 1290,1290 (1984). The Tax Court 1 held for the Commissioner, taking the view that the walls and…