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OCR: Comm'n, "irrclevant. 481 U.S Burlington 454 R.R Oklahonta Congress Tax has 461 (1987). When spok comes ien plainly to the matter 11 hard. the Court's Bank inquiry Ger end Connecticut Nat'! main 1149 (1992) To the extcnt con- sidcration the legislative history appropriate here however. the brief history f subscetion {b}{4} -as op posed to the lengthy history 11 subscctions (b)(1) resoondents through urge {b)( fully supports construing 11 as its analysis of the Iegislative history petitioner cuses almost exclusively on Congress' deliherations con- trial cerning property the statutory definition of commercial and history. indus- After lengthy discussion of thal petitioner concludes that by 1972 the "debate appeared the that exempt praperty would be excluded trom comparison class estabiished b ...