Memorandum Opinion
POWELL, Special Trial Judge:
By a notice of deficiency issued January 21, 1987, respondent determined a deficiency in petitioners' 1983 income tax liability in the amount of $409. In view of concessions by petitioners, the sole issue is whether petitioners are entitled to an investment credit on a rental unit that they purchased.
In 1985 petitioners purchased a duplex apartment building. They occupied...
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