The Commissioner determined a $19,823.50 deficiency in petitioner's 1968 income tax. The only issue for decision is whether a facility used exclusively to store frozen foods was "section 38 property" eligible for the investment credit.
FINDINGS OF FACT
The parties have filed a stipulation of facts which, together with accompanying exhibits, is incorporated herein by this reference.
Petitioner is a wholly owned subsidiary of Merchants Refrigerating...
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