FIELD, Chief Judge.
This action was instituted by the taxpayer to recover the amount of income taxes alleged to have been erroneously assessed for the year 1951. The issue is whether expenditures made during that year for certain power lines, substations and transformers at plaintiff's Lundale Mine should have been capitalized or might be treated as business expenses under T.R. 111, sec. 29.23(m)-15(b). The case was heard by the late Judge Ben Moore, and in August...
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