HOWELL, Judge.
This case is brought by Mitchell Canneries, Inc., a Florida corporation, engaged in the packing of canned food products. On the 29th of May 1944, the name of Mitchell Canneries, Inc., was changed to Mitchell Properties, Inc. In addition, the owners, Fondren Mitchell, Guyton Mitchell, and Virginia S. Mitchell had formed a partnership and were doing business under the name and style of Mitchell Canneries. Thereafter on November 30, 1944, the corporation...
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