Memorandum Findings of Fact and Opinion
GERBER, Judge:
Respondent, in a statutory notice of deficiency, determined a $20,211.38 income tax deficiency for petitioners' 1982 taxable year. Respondent now concedes that, if his determination is otherwise correct, the deficiency for petitioners' 1982 taxable year should be in the reduced amount of $19,971.22. The deficiency is solely attributable to respondent's determination that investment tax credit should...
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