MOINET, District Judge.
The plaintiff sues to enjoin the threatened assessment and collection of taxes under Section 2300 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 2300.
The plaintiff manufactures and sells a product which he calls soya butter. Soya butter is produced by churning hydrogenated soya bean oil to which is added carotene and imitation butter flavor in a fluid obtained by soaking soya beans in water and pressing out the liquid...
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