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1. The first factor concerns whether “the property [is]
capable of being moved, and has it in fact been moved?” Whiteco
Indus. Inc. v. Commissioner, supra at 672.
(a) The trellis components comprise posts, stakes, and wires.
The posts, which vary in size, are pounded approximately 2 feet
into the ground and are secured or stabilized by means of wire and
anchors. After the posts are in place, wire is strung between
them, and stakes, clips and other attachment devices are used to
attach drip lines and to train the grapevines. The record in this
case reflects that trellising components could be moved; i.e., the
wires, anchors, and post can be dismantled and reused. Respondent
made the point, however, that it was not financially practical to
move trellis components. Although respondent may be correct about
the financial efficacy and practicality, nevertheless the concept
being considered has more to do with the concepts of portability
versus permanence. There was credible testimony on behalf of
petitioners that trellising had been moved and reused, and
petitioners’ practice was to store used posts and other trellising
components for future use. Accordingly, as to the trellising,
this factor favors petitioners.
(b) The drip irrigation system comprises pipe, tubing and
emitters, risers, and other assorted hardware. A substantial
portion of the pipe is located under the ground. The portion
above the ground (other than the main lines and valves) brings
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