United States Board of Tax Appeals February 13, 1926, Docket No. 4844 (Appeal of Rothholz Examining & Shrinking Co.)

*722OPINION.

Tettssell

: The business of examining, shrinking, and waterproofing cotton and woolen goods is a part of the manufacturing processes *723by which such goods are converted into clothing and other articles suitable for the use of the wearers and users of such articles.