MEMORANDUM OPINION
PAUL X WILLIAMS, Chief Judge.
This is a tax refund action brought pursuant to 26 U.S.C. § 7422. This Court has jurisdiction pursuant to 28 U.S.C. § 1346(a)(1).
In its return for the taxable year 1968, Starr Farms claimed a tax "investment credit" of $11,271.56, pursuant to 26 U.S.C. § 38, for environmentally controlled chicken houses. The Internal Revenue Service disallowed the credit and the tax payer paid the full...
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