Cownie v. Local Board of Review

Since the intent of the contracting parties is the controlling factor in the determination of the issues of who was the owner and who was in possession of the personal property sold, on January 1, 1942, and since intent is a question of fact, we will- set out the pertinent facts. It is to be kept in mind that the only relationship involved is that of the seller and the purchaser, uncomplicated by any third party claiming an interest in the property. There is no material dispute about any of the facts. The plaintiff for over fifty years had been engaged in the manufacturing and wholesaling of…