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Petitioners contend that the Tobacco Barn qualifies as
section 1245 property as the term in defined under both section
1245(a)(3)(B) and section 1245(a)(3)(D).
A. Section 1245(a)(3)(B)
Petitioners' first contention is that the Tobacco Barn is a
structure, other than a building, used as an integral part of
manufacturing or production of tobacco, and meets the
requirements of section 1245(a)(3)(B)(i). Alternatively,
petitioners contend that the Tobacco Barn is a structure, other
than a building, used as a facility in connection with the
manufacturing or production of tobacco for the bulk storage of
tobacco and meets the requirements of section 1245(a)(3)(B)(iii).
Respondent argues that the Tobacco Barn is a "building" within
4(...continued)
Further, sec. 48(p)(4) provided:
(4) Structures Which Include Work Space.--An enclosure or
structure which provides work space shall be treated as a
single purpose * * * horticultural structure only if such work
space is solely for--
(A) the stocking, caring for, or collecting of
* * * plants * * * or their produce,
(B) the maintenance of the enclosure or structure,
and
(C) the maintenance or replacement of the equipment
or stock enclosed or housed therein.
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Last modified: May 25, 2011