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Title: DETECTIVE COMICS No. 105
Publisher:DC [Indicia: Detective Comics, Inc.]
Date Published: November, 1945
Description: CGC certified: Fair (1.0). Purple label: Restored (C-1). Off-white pages. Grader notes: "Reattached with tape cover; tape interior cover; worm holes interior; heavy creasing to cover; light tears to cover; moderate staining to cover; small amount of color touch on left center front cover; small, multiple piece out right center of back cover." Provenance: The DC UNIVERSE COLLECTION.
 
CGC Census: 58 graded copies (50 Universal, 8 Restored).
 
GPAnalysis: Only one reported sale of a restored copy in any grade: a 6.5 (C-1) sold for $223 in 12/16. 
 
For comparison purposes, here are recent Universal sales: A 2.5 sold for $389 in 6/21; a 3.5 sold for $425 in 11/22.
 
Credits: Cover: Jack Burnley (Charles Paris inks). Scripts: Don Cameron, Jack Farr. Art: Win Mortimer (ghosting for Bob Kane), Howard Sherman, George Roussos, Jack Farr, Louis Cazeneuve.Bat-cyclopedia: "In November 1945, Batman and Robin apprehend SIMON GURLIN.... the leader of a gang of criminals who matches wits with BATMAN and ROBIN... the Dynamic Duo's efforts to apprehend the Gurlin gang are severely hampered by the fact that a huge embezzlement from the Wayne Manor Co. has left Bruce Wayne and Dick Grayson — the man and boy who are secretly Batman and Robin — completely penniless, and therefore without the necessary funds to carry on their crime-fighting.
 
"Dick Grayson suggests that he and Wayne obtain full-time jobs in order to help them continue their fight against the underworld, but Wayne explains that this is impossible. 'You forget, fella,' he reminds Grayson, that being BATMAN and ROBIN is almost a full-time job in itself!'
 
"...In spite of these travails, however, Batman and Robin finally apprehend Gurlin.... Later... they learn that police detectives have successfully apprehended the dishonest treasurer who absconded with the Wayne Manor Co. funds, thus ensuring that the Dynamic Duo will be able to continue their crimefighting careers after all." — Michael L. Fleisher, The Encyclopedia of Comic Book Heroes Vol. 1: Batman. Macmillan: 1976, pp. 119, 223.
 
Batman Goes Broke: The Dynamic Duo, toting their meager possessions in bindles like hardbitten hoboes, experience a humiliating reversal of fortunes in this mag's lead story. This may have been the first time Bruce Wayne lost his fortune, but it wasn't the last. In the final installment of Christopher Nolan's "Dark Knight" trilogy, The Dark Knight Rises (2012), Bane and his henchmen attack the Gotham Stock Exchange, where Bane hacks into Bruce Wayne's accounts, leaving Bruce bankrupt (The Atlantic ran a piece after the movie's release explaining why Bane's scheme wouldn't work in real life, but still). More recently, in DC's "Joker War" event (2020), the Clown Prince of Crime managed to steal all of Batman's bread, to the tune of 100 billion dollars. Catwoman was able to recover the stolen fortune, but due to heightened government scrutiny of Bruce Wayne's finances, it was deemed prudent for her to return it to Lucius Fox, CEO of Wayne Enterprises, rather than to Bruce Wayne himself. As Fox told Bruce, “I could give [the money] back to you, but it wouldn’t be like it was before. The government now has its eyes on you, Mr. Wayne. You are going to need to account for every penny, and they will not go easy on you. You would never be able to use any of it to fund Batman again.”The DC UNIVERSE COLLECTION comprises over 40,000 comic books, including a copy of every single DC comic published for retail sale from 1934 to 2014. The collection was amassed by British music producer Ian Levine over the course of several decades, and it's been hailed as the single greatest collecting accomplishment in comic book history. This collection served as the basis for former DC Comics president Paul Levitz's monumental book 75 Years of DC Comics: The Art of Modern Mythmaking, published by Taschen in 2017. PBA is proud to present this epic collection in a series of themed sales over the next two years. To join the DC Universe Collection notifications list, contact pba@pbagalleries.com.
Enjoying PBA's Batman sale? A very small number of softcover and limited edition hardcover auction catalogues are available for purchase. The catalogues are fully illustrated, thoroughly researched, and make excellent reference works for Batman fans. To order a copy, or to inquire about consignment opportunities, contact Ivan Briggs, PBA's Director of Comics: ivan@pbagalleries.com.