In Re Mitchell

It is conceded tbat Brown & Crawley is a copartnership founded in 1926 and is “exclusively engaged in tbe meat packing industry and in tbe wholesale processing and distribution of meat products”; tbat Brown & Crawley Oil Company is a corporation organized in 1936 and is “exclusively engaged in tbe wholesale distribution of petroleum products”; and tbat neither employs as many as eight employees. It is further agreed tbat “tbe two businesses are wholly unrelated businesses. They occupy separate real estate. Each owns bis own real estate. They occupy separate plants. Each owns its own plant.…