Court of Appeals for the Sixth Circuit June 27, 1932, No. 5985 (Landers Bros. v. Commissioner)

MOORMAN, Circuit Judge.

The petitioner is a jobber engaged in selling rubberized cotton fabrics. The Toledo Auto Fabrics Company manufactures such fabrics. Prior to 1921 the petitioner entered into a contract with the fabric company to supply it with fabrics for delivery on contracts which it had made with its customers.