Gary G. and Linda J. Hart - Page 16


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          process.  Thus, the Tobacco Barn provided working space that was             
          more than merely incidental to the function of the structure as a            
          curing facility.                                                             
               Petitioners rely heavily on Brown & Williamson Tobacco Corp.            
          v. United States, supra.  Petitioners' reliance on this case is              
          misplaced.  In Brown & Williamson Tobacco Corp. v. United States,            
          369 F. Supp. at 1287, the District Court specifically relied on              
          the fact that the tobacco shed did not provide "working space"               
          other than "bringing in and out of the tobacco hogsheads and                 
          their placement in the racks created for them and their removal              
          therefrom" to hold that the tobacco shed in issue did not                    
          constitute a "building".  The District Court indicated that the              
          work involved in lifting tobacco hogsheads to storage racks was              
          ancillary to the function of the structure as a storage facility.            
          Obviously, petitioners' case is distinguishable from Brown &                 
          Williamson Tobacco Corp. v. United States, supra, in that the                
          Tobacco Barn provided frequent and regular "work space" in the               
          context of petitioners' tobacco manufacturing business.                      
               In a number of cases, this Court has considered a discrete              
          area of a larger structure to be "a structure other than a                   
          building", while holding other discrete areas of the same                    
          structure to be a "building".  See, e.g., Munford Inc. v.                    
          Commission er, 87 T.C. at 481 (each of three distinct areas, a               
          truck loading platform, a rail-loading platform and a                        







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