L.L. Bean, Inc., Leon Gorman, Tax Matters Person - Page 7

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          racks.6  Petitioner currently uses 10 transtackers in the Reserve           
          Facility.                                                                   
               Each transtacker has a mast approximately 50 feet high,                
          which guides the portion of the transtacker that carries the                
          operator and load as it moves up and down from the bottom to the            
          top of the racks.  At the top of the mast, two wheels follow a              
          guide tube, which is mounted on a tie that spans the aisle and              
          that is attached to the racks on each side of the aisle.  At the            
          bottom, the transtacker is guided by a steel channel or track               
          that is anchored to the floor by bolts in the center of the                 
          aisle.  The transtacker has lateral wheels that engage a flared             
          steel guide to lead the transtacker onto the track when the                 
          operator directs it into an aisle from the south clear area.  The           
          transtackers automatically slow down near the ends of the aisles            
          and must be at ground level before a transtacker leaves an aisle.           
          The transtackers can operate in the south clear area only when              
          the cab is at floor level, since the mast is unstable without the           
          guide rails.                                                                
               The transtackers are powered by a dedicated electrical                 
          system installed at the top of each aisle.  The top of the                  
          transtacker mast carries four trolleylike "bus bar" contacts that           
          draw electrical power from conductors mounted adjacent to the               
          guide tube.  Outside of the aisles, in the clear area at the                

          6Respondent has allowed petitioner an ITC for the                           
          transtackers, and those credits are not in issue in this case.              




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