FLETCHER, Circuit Judge:
This is an appeal from a decision of the tax court that the Hokansons were not entitled to an investment tax credit on tractor-trailer trucks they purchased for lease to a farm cooperative during 1977 and 1978. We affirm.
FACTS
The Hokansons leased the trucks in question to North Pacific Canners and Packers, Inc. (Nor-Pac), an Oregon farm cooperative engaged in the food distribution business. In 1970, Nor-Pac had become dissatisfied...
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