HERSEY, Judge.
Cross Manufacturing Company is a manufacturer of hydraulic component parts which are sold to equipment manufacturers and distributors. Its products are sold F.O.B. the factory in Kansas. It manufactured the T-swivels involved here at a factory in Kansas. Those T-swivels were then sold to Hydra Hose, Inc., a distributor, also in Kansas.
The T-swivels were sold by Hydra Hose to appellant, Jacobson Manufacturing Company. The sale took place in...
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