United States Board of Tax Appeals November 20, 1928, Docket No. 8099 (W. W. Watterson Ass'n v. Commissioner)

*372OPINION.

Marquette :

The sole question here involved is whether petitioner is entitled to include as invested capital any value of its lease of the manufacturing plant and of its option to purchase capital stock and, if so, what those values on December 23,1915, were.