Income Tax Keyed to Freeland
Schuessler v. Commissioner
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Taxpayer was in the gas furnace business and he sold 665 in 1946. With each furnace he would turn it on and off for five years as part of the guarantee with the sale. Such service would normally cost $2.00 per call. He sold the furnaces for $20 to $25 more than his competitors because of the guarantee. Taxpayer deducted $13,300 representing a reserve set up to represent their estimated costs of carrying out the guarantee. The Tax Court did not allow the deduction.
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