[lemma=v | tag=□ | □]
[lemma=v | tag=NNS | □]
[lemma=v | tag="''" | □]
In that hearing , the judge stated that services performed by different entities represent separate transactions that must be taxed on their own merits . " Our partnership with the Santa Clara University mission operations team has surpassed all of our expectations with their level of performance and professionalism , " Hines said . What 's your position on the remainder of the exhibits ? We 'll admit all the exhibits at this point . " All systems - - the biology experiment , the life support , ground antenna and communications - - performed beyond our wildest expectations , " Hines said . I 'm going to run through the whole list that I have , and then I 'll see if there 's any that you're not moving for the admission of and if there are any controversies with respect to these exhibits . The judge reminded the parties that because the taxpayer was not trying to prove that it fell within an exemption provided by the law ( instead the burden was on the Tax Division to prove that the work in question was a taxable service ) , any doubts must be resolved in favor of the taxpayer . THE COURT : But let 's take out the report and the supplemental report and those ancillary exhibits which were not referred to during her testimony . Subsection ( b ) ( 5 ) is added to define other entities that may qualify as an original producer . Are you moving for the admission of both of those exhibits ? The arcs and knots represent massive outflows of gas probably ejected from large star spots or convective cells on the star 's surface , analogous to the Sun 's activity with sunspots and prominences associated with magnetic fields , but on a vastly larger scale .