opinion: FULTON FOUNDRY & MACHINERY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
  No. 13108.
  United States Court of Appeals Sixth Circuit.
  Oct. 26, 1957.
  James C. Herndon, of Sheck, Herndon & Sheck, Akron, Ohio, for petitioner.
  Charles K. Rice, John Potts Barnes, Lee A. Jackson, Herman T. Reiling, Claude R. Marshall, Ellis N. Slack, Hilbert P. Zarky and David O. Walter, Department of Justice, Washington, D. C., for respondent.
  Before SIMONS, Chief Judge, and ALLEN and MARTIN, Circuit Judges.
  PER CURIAM.
  On petition of the taxpayer, we have reviewed the decision of the Tax Court of the United States holding deficiencies in income tax of the petitioner for its fiscal years 1950 and 1951; and upon the basis of the findings of fact of the tax court, which are supported by substantial evidence and are not clearly erroneous, and for the reasons stated in its opinion reported in 26 T.C. 953, the decision of the tax court is affirmed.
instruction: What follows is an opinion from a United States Court of Appeals.
  Intervenors who participated as parties at the courts of appeals should be counted as either appellants or respondents when it can be determined whose position they supported. For example, if there were two plaintiffs who lost in district court, appealed, and were joined by four intervenors who also asked the court of appeals to reverse the district court, the number of appellants should be coded as six.
  When coding the detailed nature of participants, use your personal knowledge about the participants, if you are completely confident of the accuracy of your knowledge, even if the specific information is not in the opinion. For example, if "IBM" is listed as the appellant it could be classified as "clearly national or international in scope" even if the opinion did not indicate the scope of the business. 
  
  Your task concerns the first listed appellant. The nature of this litigant falls into the category "private business (including criminal enterprises)", specifically "manufacturing". Your task is to determine what subcategory of business best describes this litigant.
choices: auto chemical drug food processing oil refining textile electronic alcohol or tobacco other unclear