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EVERHART v. COMMISSIONER

Docket No. 1127-72.

61 T.C. 328 (1973)

C. C. AND CLARA EVERHART, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 3, 1973.

Attorney(s) appearing for the Case

Perry Shields, for the petitioners.

Robert B. Nadler, for the respondent.

OPINION

IRWIN, Judge:

Respondent determined a deficiency of $1,356.93 in the income tax of petitioners for the calendar year 1968. The sole issue for our determination is whether a sewage disposal system purchased and installed underground by petitioners qualified as "section 38 property"1 eligible for the investment credit.2

All of the facts have been stipulated, and the stipulation...

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