Memorandum Findings of Fact and Opinion
KORNER, Judge:
In his notice of deficiency, respondent determined a deficiency of $219,471 for tax year 1984. The only issue to be decided is whether telephone switching equipment was placed in service in 1984, enabling petitioner to claim investment tax credit and depreciation in that year.
Most of the facts have been stipulated by the parties and are so found. The stipulation of facts and exhibits attached...
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