HOLLAND, District Judge.
R. L. Witters Associates, Inc., a Florida corporation, filed its certificate of incorporation on July 24, 1935. It began its operations in this county and dealt in building materials and sold merchandise, consigned and otherwise. R. L. Witters, chairman of the board, testified: "We have a warehouse in which we store materials for various concerns, which materials we sell on commission, and for which we are paid a storage charge as well as...
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