Memorandum Findings of Fact and Opinion
KORNER, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1974 and 1975 in the amounts of $5,832.83 and $2,643.03, respectively. After various concessions made by the parties on other issues raised by petitioners' petition herein, there remains only one issue for us to decide: whether or not petitioners are entitled to an investment tax credit...
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