Gary G. and Linda J. Hart - Page 17

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          refrigerated area were considered separately under the functional            
          test); Central Citrus Co. v. Commissioner, 58 T.C. 365 (1972)                
          (sweet rooms of permanent construction that were closed off from             
          the remainder of the plant by a floor-to-ceiling wall were                   
          considered separately); Catron v. Commissioner, 50 T.C. 306                  
          (1968) (cold-storage room sealed off from rest of structure by a             
          floor-to-ceiling wall was considered separately).                            
               Petitioners' case, however, is factually distinguishable                
          from the above-mentioned cases because the stripping area in the             
          Tobacco Barn is not a distinct, nor permanent, structure.  During            
          good weather, the area is not partitioned by any material.  In               
          cold weather, petitioners put up a temporary "room" by hanging               
          plastic sheeting and plywood to wood beams providing structural              
          support for the Tobacco Barn.  Under these circumstance, the                 
          stripping area cannot be considered distinct from the rest of the            
          Tobacco Barn, and the work performed in that area must be                    
          considered work performed in the Tobacco Barn.                               
               Based on the foregoing, the Tobacco Barn is a "building" and            
          therefore is not section 1245 property within the meaning of                 
          section 1245(a)(3)(B).                                                       
               B.  Section 1245(a)(3)(D)                                               
               Alternatively, petitioners contend that the Tobacco Barn is             
          a single purpose horticultural structure as defined in section               

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