MARIS, Circuit Judge.
George J. Meyer Manufacturing Company, petitioner herein, sold bottling machinery to Weisbrod and Hess Brewing Co., Inc., hereinafter called the Company, for $30,000 under a conditional sale agreement. The agreement was executed July 28, 1933, the machinery was installed in the Company's brewery plant and was so attached to the realty as to become a part thereof. Copies of the conditional sale contract were filed in the office of the prothonotary...
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