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ERVING PAPER MILLS CORP. v. COMMISSIONER

Docket No. 1768-77.

72 T.C. 319 (1979)

ERVING PAPER MILLS CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 14, 1979.

Attorney(s) appearing for the Case

Roger A. Pies and Bradley S. Waterman, for the petitioner.

Daniel P. Ehrenreich, for the respondent.

OPINION

SIMPSON, Judge:

This proceeding involves the petitioner's motion for partial judgment on the pleadings.1 At this time, the only issue for decision is whether property, the construction of which commenced prior to April 19, 1969, is ineligible for the investment credit because of section 49, I.R.C. 1954.2

In his notice of deficiency,...

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