Weinberger v. MNR, 64 DTC 5060, [1964] CTC 103 (Ex Ct) -- summary under Paragraph 1100(1)(c)

The cost to the taxpayer of a patent included not only the legal expenses incurred in obtaining the patent but also the research-related costs of developing the taxpayer's invention prior to the application for the patent and amounts expended subsequent to the application (including costs of continued testing of the invention) attributable to satisfying the patent examiner that the patent had the utility necessary to support a patent.