OPINION
FAY, Judge:
Respondent determined a deficiency of $2,624.50 in petitioners' Federal income tax for the taxable year 1964. Petitioners not only contest this deficiency but also seek an overpayment in the amount of $1,134.70.
Petitioners have conceded certain issues. The only issue remaining for decision is whether petitioners are entitled to an investment credit in 1964 as a result of the purchase of certain property in that year.<...
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