HOLLY, District Judge.
Plaintiff sues to recover certain excise taxes paid upon devices manufactured by it known as Pin Games, Pin Tables and Pin Marbles or Games. The tax was levied by the Commissioner on the theory that these devices were taxable as games under the provisions of Section 609 of the Revenue Act of 1932, 26 U.S.C.A. end of c. 20. The tax was paid in monthly installments commencing in July 1933 and ending January 1, 1935. A claim for refund for the...
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