The issue presented by a taxpayer's proposed classification of deductions is largely one of fact. Quaker Oats Co., 28 T.C. 626, 642 (1957); Great American Indemnity Co., 19 T.C. 229, 235 (1952), aff'd per curiam, 211 F.2d 407 (2nd Cir. 1954); Denman Tire Rubber Co., 14 T.C. 706, 721 (1950), aff'd on other grounds, 192 F.2d 261 (6th Cir. 1951); Tovrea Land Cattle Co., 10 T.C. 90, 95 (1948); Green Bay Lumber Co., 3 T.C. 824, 831 (1944). Plaintiff has already acknowledged that "all except a relatively small part" of the alleged "strike expense" reported for the periods of the 1946 and 1949 strikes on Exhibit 244 and Exhibit 122, p. 16 would have been incurred by U.S. Steel whether or not the strikes had occurred.

Somewhat similar problems have been presented to this Court under varying circumstances, both under section 433(b) of the Korean War Excess Profits Tax Law and under section 711(b)(1)(J) of The world War II counterpart. In Quaker Oats Co., 28 T.C. 626, we held that ‘(s)ection 711(b)(1)(J) was intended to be, and is, a remedial statute.’ We think it obvious that the objective of section 433(b)(9), as a relief measure, is substantially the same in principle as section 711(b)(1)(J).