Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined a deficiency in the consolidated income tax return filed by petitioners for the fiscal year ended December 26, 1972, in the amount of $21,065.95. After concessions, the only issue remaining is whether certain chandeliers and hanging lanterns used in the resstaurants operated by petitioners qualify for investment credit within the meaning of section 48.
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