United States Board of Tax Appeals October 28, 1925, Docket No. 2486 (Appeal of Consolidated Mutual Oil Co.)

*1068OPINION.

Trammell:

With respect to the amount paid out by the taxpayer as reporter’s fees in reporting and transcribing the record in the *1069suit brought by the United States to restrain, it from taking oil from its oil wells and to account for the oil taken, we are of the opinion that such amount was a capital expenditure.