WESTROADS, INC. v. COMMISSIONER, 69 T.C. 682 (1978) WESTROADS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 9444-76.United States Tax Court. Filed February 13, 1978. In constructing its shopping center, petitioner installed equipment to generate electricity for sale to its tenants. Waste heat from such equipment was salvaged for use in its heating and […]
