Mead Corp. v. Blackmon

Deen, Judge.

Judge Osgood Williams who heard and decided this case wrote a scholarly and well considered opinion which we adopt here as our opinion in this case. Whether or not the lithographs, flexographic engraving, templates and so on were the property of the customer, and what value should be assigned to them, were questions of fact as to which there was sufficient evidence in the stipulation of the parties to support the court’s finding that the Commissioner had made out a prima facie case. We therefore quote Judge Williams’ opinion in this case as follows: "Mead Corporation contends that…