Nussbaum v. Standard By-Products Co.

Opinion of the 'Court by

Turner, Commissioner—

Affirming.

Appellee, a corporation, was engaged in the manufacture of by-products of cattle, and in such business used conveyors, elevators and scales.

In 1920 it bought and had shipped to- it a new elevator and conveyor -at the purchase price of $1,464.00. Upon the delivery in November, 1920, of this property it had no immediate use for them because of a-recent fire in its manufacturing plant, and the conveyor and elevator together with two scales used in its business were stored by it at its plant in an open shed warehouse which was covered over.…