Osteopathic Medical Oncology and Hematology, P.C. - Page 29

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               PARR, J., concurring:  I agree with the majority's opinion,            
          and write separately merely to emphasize that each case that                
          comes before this Court presents a unique set of facts and is               
          decided on its own merits.  Although we now find that the facts             
          of this case are "markedly different" from the facts of some of             
          the cases we have decided involving construction contractors, I             
          believe that the principles enunciated here also apply to                   
          construction cases.  This is true, for example, when a building             
          material is indispensable and inseparable from the service                  
          provided by the construction contractor.  See, e.g., Galedrige              
          Constr., Inc. v. Commissioner, T.C. Memo. 1997-240.                         
               BEGHE, J., agrees with this concurring opinion.                        

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