THORNTON, District Judge.
The complaint filed herein alleges that the plaintiff, an Illinois corporation, is now and was on January 1, 1950, engaged in the business of wholesale distributing of steel and non-ferrous mill products in the City of Detroit, and in connection with this business it had, in the City of Detroit, on January 1, 1950, for sale in the conduct of its said business, a quantity of steel and non-ferrous sheets, bars, tubes, shapes and other materials...
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