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SELLS LUMBER & MANUFACTURING CO. v. COM'R OF INT. REV.

No. 5517.

41 F.2d 363 (1930)

SELLS LUMBER & MANUFACTURING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 12, 1930.

Attorney(s) appearing for the Case

J. H. Winston, of Johnson City, Tenn. (Miller & Winston, of Johnson City, Tenn., on the brief), for petitioner.

S. D. Hanson, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, of Washington, D. C., Morton P. Fisher, Spec. Asst. Atty. Gen., and C. M. Charest, of Washington, D. C., on the brief), for respondent.

Before DENISON, MOORMAN, and HICKS, Circuit Judges.

PER CURIAM.

Petitioner is engaged in the business of manufacturing hardwood flooring. In 1920 it had a surplus of its product on hand, and, in order to dispose of it without appearing to be in competition with its customers in Philadelphia, it entered into an agreement with Smith, a resident of that city, and proceeded to do a retail business in the city under the name of Southern Flooring Company. Consignments were made to the flooring company at prices that would...

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