Memorandum Opinion
COUVILLION, Special Trial Judge:
This case was heard pursuant to section 7443A(b) of the Internal Revenue Code of 1986 and Rule 180 et seq.
Respondent determined deficiencies in Federal income taxes of $312, $179, and $668, respectively, for petitioners' 1981, 1984, and 1985 tax years. The issues are: (1) Petitioners' entitlement to an investment tax credit for the cost of a sewage disposal system...
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