Opinion
The opinion
Pierce, J., dissenting: On the issue pertaining to petitioner’s costs of preparing and publishing a catalog, I think the present case is not distinguishable on its facts from E. H. Sheldon & Co. v. Commissioner, 214 F. 2d 655 (C. A. 6, 1954), reversing 19 T. C. 481 ; and that the decision of the Court of Appeals in said case should be followed here.
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