- 7 - 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 providingPage: Previous 1 2 3 4 5 6 7 8 Next
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