Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1978 in the amount of $5,194. After concessions by the parties, the issues for decision are whether various components of a restaurant building leased by petitioners to Taco Bell qualify for investment tax credit and additional first-year depreciation pursuant to sections 38 and 179,
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