United States Board of Tax Appeals April 25, 1927, Docket No. 6741 (Appeal of Keller Mechanical Engineering Corp.)

*995OPINION.

Gkeen :

Specifically, the issue on appeal is the March 1, 1913, value of United States letters patent Nos. 877,436 and 956,769, issued under dates of January 21, 1908, and March 30, 1910, respectively, and owned by the petitioner on the basic date, covering a belt-driven duplicating machine and a motor-driven duplicating machine, and the deduction to which the petitioner is entitled