Oster v. Department of Treasury

Appellant rented and occupied a two-story brick factory building at Crawfordsville, Indiana, in which he had 117 sewing machines and also other machinery and manufacturing equipment. He employed from 150 to 160 operatives. Hirsch Brothers of Chicago furnished cloth in bolts to appellant who made it into ladies’ coats. The “findings” were purchased by appellant. He did not buy the cloth nor sell the coats but delivered them to Hirsch Brothers. Each season the parties agreed upon a price for making each specified garment. The items considered were the cost of findings, labor, repairs on…