MOORE, District Judge.
This action having been tried by the Court without a jury, the Court makes the following findings of fact and conclusions of law:
Findings of Fact
The facts contained in the written stipulation filed at the trial, which are as follows:
1. Prior to January 1, 1935, James Fowler was the sole owner of the plumbing business located at St. Louis, Missouri.
2. On December 4, 1937, James Fowler executed and delivered...
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