| http://www.w3.org/ns/prov#value | - Sufficed to say at this point that it is not disputed, in fact it is set forth in respondent's affidavit in the record that petitioner's job involved the servicing of railroad, refrigerator boxcars, placing of ice, loading and unloading of ice and heaters, and other equipment in and out of refrigerator boxcars, for the purpose of making these boxcars able to carry perishable commodities in interst
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