PER CURIAM.
The taxpayer petitioners, James and Marilyn Russell, are husband and wife and reside in Northfield, Illinois. In 1983 the taxpayers entered into the business of owning and leasing compressed gas cylinders and based upon their April 1983 purchase of 1,500 new compressed gas cylinders for $212,750, they claimed an investment tax credit for that year in the amount of $21,275 under Section 38 of the Internal Revenue Code.
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