DAVIES, District Judge.
Findings of Fact.
1. That the petitioner James E. Caldwell & Company is a corporation existing under the laws of Tennessee since 1931, with its principal office in Nashville. It is a closed corporation. All of its capital stock is held in trust for the benefit of the children and grand children of James E. Caldwell and wife May Winston Caldwell, the defendant Rogers Caldwell being the beneficial owner of one thousand shares of...
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