United States Tax Court.
Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined a deficiency in petitioner's Federal corporate income tax for its taxable year ending June 30, 1978 in the amount of $2,803. The sole issue for decision is whether petitioner is entitled to carry forward the unused balance of an investment credit claimed in an earlier year. Resolution of this issue turns upon whether the property...
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