Gary G. and Linda J. Hart - Page 14

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          (1974); Munford Inc. v. Commissioner, supra at 480; Scott Paper              
          Co. v. Commissioner, supra at 178; Valmont Indus., Inc. v.                   
          Commissioner, supra at 1072; Catron v. Commissioner, supra at                
          316; Brown & Williamson Tobacco Corp. v. United States, 369 F.               
          Supp. 1283 (W.D. Ky. 1973), affd. per curiam 491 F.2d 1258 (6th              
          Cir. 1974).  In this regard, it is appropriate to consider both              
          the quantity and quality of the human activity within the                    
          structure.  See Consolidated Freightways, Inc. v. United States,             
          223 Ct. Cl. 443, 461, 620 F.2d 862, 873 (1980); Munford, Inc. v.             
          Commissioner, supra at 480; Consolidated Freightways, Inc. v.                
          Commissioner, 74 T.C. at 795; Satrum v. Commissioner, supra at               
          417.  If the nature of work performed within the structure is                
          merely supportive and ancillary to the function of the structure,            
          then the structure is not considered as providing "working                   
          space."  See Valmont Indus., Inc. v. Commissioner, supra at 1074.            
               In Valmont Indus., Inc. v. Commissioner, supra at 1073, we              
          considered whether a structure provided "working space".                     
          Considering the quantity and the nature of the employee activity             
          performed in two galvanizing facilities, we stated:                          
               the proper inquiry is whether "a substantial number of                  
               employees were frequently and regularly occupied" in                    
               the facility.  This determination will necessarily                      
               depend upon the nature of the business venture housed                   
               within that structure.  [Citation omitted.]                             
               We went on to hold that in the context of that taxpayer's               
          galvanizing operation, work performed by 10 to 16 employees                  

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