PARKER, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes in the amounts of $1,510 and $890 for the taxable years 1973 and 1976, respectively. Respondent also denied petitioners' refund claim asserted in amended returns filed for 1973 and 1976, and petitioners now assert on overpayment of taxes in that regard. On their original and amended returns, petitioners claimed investment tax credits, which give rise to various issues under...
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