WILL, Senior District Judge.
This case involves the question of whether the acquisition by appellant, Pauline Jaske, from the estate of her deceased father, Russell Trupke, of two used tractors and two used trailers qualifies for an investment credit under the Internal Revenue Code ("Code"). The Tax Court held that it did not. We affirm.
The Facts
Pauline Jaske's father, Russell Trupke, operated a trucking company until he died intestate in...
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