Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined a deficiency in petitioners' 1973 Federal income tax in the amount of $6,763. The deficiency resulted from respondent's adjustments to the 1973 partnership return of Beachhead Properties. After concessions by petitioner, the issues for decision are (1) whether petitioners are entitled to an investment tax credit and miscellaneous deductions in relation to their investment in Beachhead...
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