CCM 20140202F (Aug. 23, 2013)

(issue was whether bonus depreciation available for various building projects at hotel/casino/restaurant complex; property was being renovated and consisted of four separate construction projects over several years; bonus depreciation not available because taxpayer didn't separately identify property associated with project so that qualified property could be identified - petitioner only utilized cost segregation study and didn't satisfy burden of proof to show that properties qualified).