LEWIS, Circuit Judge.
Appellant sold and delivered to Minneapolis & St. Louis Railroad Company between November 17, 1920, and July 7, 1923, steel articles and structures needful in the repair and upkeep of its railroad, consisting of railroad crossings, switch stands, castings for switch stands, plates, braces, connecting rods, split switches, switch points, gauge plates, angle bars, frogs, tie rods, roller pins, bolts and clamp frogs. After a receiver was appointed...
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