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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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