Walgreen Co. & Subsidiaries - Page 4

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               class intact, the section 1250 property used in that                   
               trade was again included in the class except as it                     
               might also fall under Building Services. * * * [Id. at                 
               1008-1009.]                                                            

               The Court of Appeals felt that the foregoing was the obvious           
          inference to be drawn from the history that Court had narrated.             
          We had denied petitioner's claim that, since certain of its                 
          leasehold improvements did not constitute the structural shell of           
          a building or an integral part thereof (thus being classifiable             
          under Class 65.0, Building Service), they were classified in                
          asset depreciation range (ADR) 57.0, Distributive Trades and                
          Services (the successor to Class 50.0, see below).  We rejected             
          petitioner's claim on the ground that the Treasury Department had           
          failed to represcribe section 1250 property "explicitly".                   
               The Court of Appeals stated:                                           

               We hold that Class 50.0 (now 57.0), Wholesale and                      
               Retail Trade, includes all section 1250 property not                   
               classified in Class 65.0, Building Services, and                       
               therefore remand to the Tax Court for a determination                  
               whether any of Walgreen's leasehold improvements are                   
               section 1250 property not classified in Class 65.0, in                 
               which event Walgreen is entitled to depreciate it, for                 
               the taxable years in question, on the basis of a useful                
               life of 10 years.  [Walgreen Co. & Subs. v.                            
               Commissioner, 68 F.3d at 1010.]                                        

          We now address that task.                                                   
               The relevant part of Class 65.0, Building Services, reads as           
          follows:                                                                    






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