United States Board of Tax Appeals September 30, 1931, Docket Nos. 20337, 25030 (West Virginia-Pittsburgh Coal Co. v. Commissioner)

*241OPINION.

Smith:

The principal issue in these proceedings is whether the petitioner may deduct from gross .income in the tax years involved *242amounts paid for additional machinery and equipment to maintain the normal output of its mines. This issue is decided in favor of the petitioner, upon the authority of United States v. Roden Coal Co., 39 Fed. (2d) 425; Marsh Fork Coal Co. v.