RACMP Enterprises, Inc. - Page 68

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          446 and 471 if the materials they purchase/sell are used in                 
          constructing part of an addition to real estate.  The majority’s            
          approach would confer preferential treatment on a limited class             
          of taxpayers without congressional mandate.                                 
               COHEN, RUWE, HALPERN, and THORNTON, JJ., agree with this               
          dissenting opinion.                                                         

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