COHEN, Judge:
Respondent determined deficiencies in petitioner's Federal income tax of $402 and $79,871 for the taxable years ended July 31, 1976, and July 31, 1977, respectively. The only issue for decision is whether the video tapes of certain television variety shows produced by petitioner constitute "qualified film" under section 48(k)(1)(B),
FINDINGS OF FACT
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