United States Board of Tax Appeals November 24, 1925, Docket No. 2172. (West End Consol. Mining Co. v. Commissioner)

lead-opinion

*130OPINION.

Phillips

: All expenses incurred in connection with the suit to defend its right to mine the vein apexing on its property are properly to be capitalized. Appeal of Consolidated Mutual Oil Co., 2 B. T. A. 1067. The surplus and invested capital should be increased accordingly.

Section 207 of the Bevenue Act of 1917 provides:

Sec. 207.