CHRISTENBERRY, Chief Judge.
Findings of Fact.
1. On April 17, 1950, the Port Arthur Novelty Company of Port Arthur, Texas, a partnership, composed of Earl Cooper, G. B. McAlpine and A. B. Hamilton, was purchased by George E. Clark and H. M. Rosen for the sum of $50,000. The sale provided for the sale of the business composed of all merchandise, parts, slot machines, marble tables, pinball machines, automobiles, fixtures and equipment used in the business...
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