Hawes v. Ingalls Iron Works Co.

Hall, Judge.

A part of the additional assessment was on structural steel fabricated by Ingalls in its shops outside Georgia and used by Ingalls in performing its contract to furnish and erect the structural steel in the Atlanta Stadium. Relative to this part of the assessment, these facts are undisputed: In-galls sells fabricated steel to contractors who have contracts for erection of structural steel. Ingalls purchases its structural steel from rolling mills and fabricates it according to architects’ drawings and specifications for particular structures. Fabrication processes include cutting,…