QUEALY, Judge:
This proceeding involves the redetermination of a deficiency in income tax of petitioner for the taxable year ended January 31, 1973, in the amount of $53,995. As a result of agreement by the parties, the sole question remaining for decision is whether the cost of certain electrical generating equipment put into service by the petitioner in a regional shopping center, known as Westroads Shopping Center, qualifies as an investment in depreciable...
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