CHOY, Circuit Judge:
This is a tax-refund suit brought by Reverend Joseph J. Kleinsasser on behalf of himself and his now-deceased wife, Susie Kleinsasser. Reverend Kleinsasser (hereinafter "taxpayer") is a member of a tax-exempt religious organization that is subject to taxation in accordance with I.R.C. § 501(d). Taxpayer argues that he is entitled to the investment tax credit provided by I.R.C. § 38(a) on his 1972 and 1973 tax returns. The court below...
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