TUTTLE, Circuit Judge.
This is a petition for review of a decision by the Tax Court disallowing a deduction in 1946 of an item of $13,300.00, representing a reserve set up by taxpayers while keeping their books on the accrual basis, to represent their estimated cost of carrying out a guarantee, given with each of the furnaces sold by them during the year, to turn the furnace on and off each year for five years.
The opinion of the Tax Court treats the matter...
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