OPINION
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1964 in the amount of $3,385.43. The only issue for decision is whether petitioner is entitled to an investment credit with respect to a sprinkler system which it installed in its woodworking plant in 1964.
All of the facts have been stipulated. Since the stipulation is short and concise, we will set it forth in full in this opinion.<...
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