Memorandum Opinion
FAY, Judge:
Respondent determined a deficiency of $6,762 in petitioners' 1978 Federal income tax. After concessions, the sole issue is whether petitioners are entitled to claim an investment tax credit with respect to a mobile home and related furniture and appliances.
The facts have been fully stipulated and are so found.
Petitioners, John L. and Patricia R. Rich, resided in Cypress, Calif., when they filed their petition...
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