HASTINGS, Senior Circuit Judge.
The Commissioner of Internal Revenue determined a deficiency in the income tax of Schuyler Grain Co., Inc. (taxpayer) for its fiscal year ending August 31, 1964, in the amount of $2,319.10.
Taxpayer brought this action on October 20, 1965 in the Tax Court of the United States challenging the Commissioner's denial of the investment tax credit claimed on five concrete grain storage bins constructed in 1964.
On May 8, 1969...
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