Memorandum Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $3,611.89 in petitioner's Federal income tax for 1979. After concessions, the only issue for decision is whether petitioner is entitled for 1979 to an investment tax credit with respect to the cost of installing drainage tile on her farm, which cost she deducted for that year under section 175.
All the facts are stipulated.
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