Rev. Rul. 54-214

The decision of the Court of Claims in Wickes Corporation v. United States , 108 Fed.Supp. 616, holding that emergency facility amortization was allowable under section 124 of the Internal Revenue Code with respect to the entire cost of certain facilities, notwithstanding that the certificate of necessity as issued by the proper certifying authority covered only 35 percent of the cost of some of the facilities and none of the cost of others (as adjusted basis of emergency facilities with respect to which allowance of such amortization is authorized under Code section 124), will not be followed in other cases. The Commissioner of Internal Revenue has no authority to revise, supplement, or enlarge the scope of any such certificate of necessity. See United States Graphite Co. v. Sawyer , 176 Fed.(2d) 868, affirming per curiam, 71 Fed.Supp. 944, certiorari denied, 339 U.S. 904, wherein the predecessor of Wickes Corporation sought, but was denied, an order to compel the Secretary of Commerce (certifying authority) to issue such a certificate of necessity with respect to the entire cost of all of the same facilities as were involved in the Wickes Corporation tax case, supra .