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1. Interior partitions, including primarily drywall
partitions, but also including some glass partitions in Walgreen
drugstores and metal partitions in washrooms, and including the
carpentry, framing, millwork, metalwork, and trimwork necessary
for installation, and also including doors;
2. ceilings, including the acoustic ceiling system
consisting of panels and grid, and also including some drywall
ceilings;
3. electrical lighting fixtures, including recessed and
lay-in lighting, beyond emergency lighting, night lighting, and
exit lighting, and the branch circuit systems and power system
relating thereto;
4. interior floor finishes, including carpet, vinyl or
rubber tile, ceramic and quarry tile, and epoxy or sealers; and,
5. decor finishes, primarily the decorative canopy system
relating to the Wag's restaurants, including the concrete
foundation, concrete piers, lumber, and signs attached thereto.
In its opinion, the Court of Appeals noted that the parties
agree that any asset that might be included in both "Wholesale
and Retail Trade" and "Building Services" would be classified in
Building Services. Walgreen Co. & Subs. v. Commissioner, 68 F.3d
at 1008. In complying with the Mandate of the Court of Appeals
to fit a legal definition to the facts of this case, we find
that, though items in categories 1 through 4, supra, might
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Last modified: May 25, 2011