# Best Lock Corp. v. Commissioner > United States Tax Court · November 29, 1957 · 29 T.C. 389 URL: https://www.frixlaw.com/law-library/cases/4477894 ## Case - **Full name:** Best Lock Corporation, 1 v. Commissioner of Internal Revenue - **Court:** United States Tax Court - **Decided:** November 29, 1957 - **Citations:** 29 T.C. 389; 1957 U.S. Tax Ct. LEXIS 29 - **Precedential status:** Published - **Opinion:** Dissent by Pierce - **Judges:** Tietjens - **Cited by:** 3 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4477894 ## Opinion text 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. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4477894. Public record. Not legal advice.