PER CURIAM:
Petitioners seek review of a Tax Court holding that they were not entitled to an investment credit under sections 38 and 46 of the Internal Revenue Code of 1954 when they reacquired through foreclosure, and thereafter used, certain depreciable personal property which they themselves had at one time previously owned and used.
The Tax Court's holding is supported by the literal language of section 48(c) (1) of the Code, which provides that the investment...
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