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arguably fall within Wholesale and Retail Trade (or Distributive
Trades and Services), they more logically and comfortably fit
within Building Services, and so must be included in that class.
We reach this conclusion without resorting to an analysis of real
property concepts of "fixtures", a legal analysis which might
well require us to go beyond the parameters of our assigned fact
finding task. Instead, we compare the items in controversy with
the descriptions contained in Rev. Proc. 72-10. The items in
categories 1 through 4, above, fall squarely within "equipment
that services * * * illumination * * * and any additions to
buildings or their components, capitalized remodeling costs, and
partitions both permanent and semipermanent", and we so find.
Rev. Proc. 72-10, supra at 730 (emphasis added).
On the other hand, all of the items referred to in category
5 can be described as "assets used in such activities as the
operation of restaurants, cafes, * * *" and are not building
components. Id. These items are largely decorative and not
integral parts of any structural shell. They therefore fall
exclusively within Class 50.0, Wholesale and Retail Trade or,
alternatively, Class 57.0, Distributive Trades and Services.
Rev. Proc. 72-10, supra; Rev. Proc. 83-35, supra.
In petitioner's supplemental brief, filed in response to an
Order of this Court following the reversal and remand of our
prior Opinion, petitioner argues that a taxpayer providing
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