Gary G. and Linda J. Hart - Page 15

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          within the structure on a regular basis was substantial in                   
          quantity and nature.                                                         
               Therefore, the galvanizing structure was held to be a                   
          "building".  Petitioners contend that the Tobacco Barn was                   
          designed and constructed as a curing facility.  They assert that             
          as a curing facility, the Tobacco Barn is not similar to those               
          structures enumerated in section 1.48-1(e)(1), Income Tax Regs.,             
          as "buildings".                                                              
               There is no dispute that petitioners and their employees                
          performed many chores in the Tobacco Barn.  The type of chores               
          performed in the Tobacco Barn was twofold.  First, petitioners               
          and their employees spent about 6 weeks transporting tobacco from            
          the field to the Tobacco Barn and hanging the tobacco sticks                 
          therein.  We are satisfied that this activity would not lead to              
          the conclusion that the Tobacco Barn provided "working space".               
               However, the Tobacco Barn provided "working space" beyond               
          that ancillary to the function of the structure as a curing                  
          facility.  For about 5 months of the year, petitioners and                   
          certain employees used the Tobacco Barn on a full-time basis to              
          prepare the tobacco for sale by stripping, grading, baling, and              
          boxing the tobacco.  Given the nature of petitioners' tobacco                
          manufacturing business, human activity in stripping, grading,                
          baling, and boxing the tobacco was regular and frequent, and                 
          exceeded the amount of human activity required in the curing                 

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