ARUNDELL, Judge:
Respondent determined deficiencies in income tax for the calendar years 1963 and 1964 in the amounts of $4,350.43 and $1,910.19, respectively.
The sole remaining issue is whether petitioners are entitled to an investment credit on their 1963 income tax return under sections 38 and 46 of the Internal Revenue Code of 1954 on assets which petitioners had used in connection with the operation of Redwood Lodge prior to April 2, 1962, which...
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