THOMSEN, District Judge.
This is an appeal by the government from a judgment in favor of taxpayer in an action to recover income taxes paid for the year 1951, alleged to have been erroneously assessed. The issue is whether taxpayer must capitalize certain expenditures made during that year for electrical substations, power lines and transformers in its Lundale Mine, or may treat them as ordinary and necessary business expenses under T.R. 111, sec. 29.23(m)-15(b)....
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