DAVIS, District Judge.
This is an action to recover processing taxes alleged to have been paid by plaintiff. The parties by written stipulation waived a jury. The court makes and adopts the following findings of fact and conclusions of law.
Findings of Fact.
(1) The court finds that plaintiff is a citizen and resident of Nashville, Tenn., and is and has been for some time engaged in the business of blending and selling flour under the trade name...
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