FORRESTER, Judge:
Respondent has determined a deficiency in petitioner's income taxes for the taxable year ended June 30, 1964, in the amount of $27,042.08. Concessions have been made, and the only question now remaining is whether certain oil storage tanks, purchased and placed in service during the taxable year by petitioner are "section 38" property and thus subject to the investment credit.
FINDINGS OF FACT
Some of the facts are stipulated...
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