JOHN B. SANBORN, District Judge.
Upon the admissions contained in the pleadings, the stipulation of the parties, and the evidence adduced, the court finds as facts:
(1) That the Mabel Elevator Company was at all the times herein mentioned, and is now, a corporation organized under the laws of the state of Minnesota on May 25, 1914, and having its principal office and place of business at Mabel, Minn.
(2) That the Mabel Elevator Company filed its income...
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