MEMORANDUM OPINION
HOLMES, Judge:
Everyone agrees that Danny and Patti Holloway are entitled to a credit on their 2002 income tax for an investment in "closed loop biomass projects." The question is whether that credit should be the $34,500 they claim or only a much smaller amount (less than $4,000) that the Commissioner is willing to allow them after taking into consideration the alternative minimum tax.
Background
The Holloways...
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