Memorandum Findings of Fact and Opinion
JACOBS, Judge:
Each of these consolidated cases involves deductions, losses and investment tax credits claimed by petitioners with respect to their purchases of videotapes from Pro Video Productions, Inc. (Pro Video), either directly or as a partner in Diversified Investors I (Diversified), and respondent's disallowance thereof.
After concessions, the issues for decision are: (1) whether petitioners are entitled...
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