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LOCKHART LEASING CO. v. COMMISSIONER

Docket Nos. 2445-66 and 523-68.

54 T.C. 301 (1970)

LOCKHART LEASING COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 16, 1970.

Attorney(s) appearing for the Case

Joseph J. Bullock, for the petitioner.

Charles W. Nyquist and John Gigounas, for the respondent.

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income taxes for the fiscal years ended September 30, 1962, and September 30, 1964, in the amounts of $28,293.98 and $70,429, respectively.

One of the issues raised by the pleadings has been disposed of by agreement of the parties leaving for our decision whether petitioner is entitled for the years here in issue to an investment credit provided for under section 38, I.R.C. 1954,

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