ALSCHULER, Circuit Judge.
There is involved the fair market value, as of March 1, 1913, of an application for patent, filed July 12, 1907, for a machine for manufacturing woven wire fence which petitioner calls "Square Deal Fence," upon which application letters patent (No. 1,078,702) were issued November 18, 1913. The Board of Tax Appeals fixed such market value at $200,000. Petitioner contends its value was upwards of $1,000,000.
Petitioner was a pioneer...
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