Amerisouth XXII, Ltd., et al. v. Comr., T.C. Memo. 2012-67

(real estate developer had apartment complex and used component depreciation approach (i.e., claiming MACRS depreciation by class life on every separate depreciable item in 366 apartments in over 40 buildings); petitioner deconstructed the building in attempt to get out of 27.5-year class life; court ruled for government).