DEVITT, District Judge.
The plaintiff taxpayer seeks a refund of manufacturer's excise taxes in the amount of $2,204.64, assessed for the period from December, 1952 through June 30, 1954.
Section 3406(a) (6) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3406(a) (6), under which this tax was assessed, levies a ten per cent excise tax on manufacturers, producers and importers of business and store machines. Under the heading of this statute, "Business...
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