TUTTLE, District Judge.
Petitioner is a corporation organized and existing under the laws of the State of Michigan, with its principal office at Bay City, Michigan, and is a citizen and resident of the State of Michigan, and of the Northern Division of the Eastern District thereof.
Petitioner was on March 31, 1933, and prior thereto, the owner and engaged in the operation of a factory located at Bay City, Michigan, for the manufacture of sugar from sugar beets...
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