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cannot qualify under the transition rule for supply or service
contracts.
In support of his argument, respondent relies on H. Conf.
Rept. 99-841 at 60 (1986), 1986-3 C.B. (Vol. 4) at 60. H. Conf.
Rept. 99-841 is the report of the committee of conference
(conference report) accompanying H.R. 3838, 99th Cong. 1st Sess.
(1985), which, when enacted, became the TRA of 1986. Respondent
relies primarily upon the following language in the conference
report describing the supply or service transition rule in
support of his argument that the property must be specifically
identified in pre-1986 documents: "This transitional rule is
applicable only where the specifications and amount of the
property are readily ascertainable from the terms of the
contract, or from related documents." H. Conf. Rept. 99-841,
supra at 60, 1986-3 C.B. at 60. Respondent’s position appears to
be that the description in the franchise agreement of property to
be used in implementing such agreement is not sufficiently
detailed to meet that test. Respondent also appears to be
arguing, that because of its inability to identify in any way the
subject property, petitioner cannot sustain its burden of proving
that such property is "readily identifiable with" (i.e.,
"specifically described" in) the franchise agreement.
In opposition to petitioner’s motion, respondent argues that
there are genuine issues of material fact as to whether all of
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