LEVET, District Judge.
Both the plaintiff and defendant move for summary judgment in this action for refund of federal excise taxes brought by the plaintiff-taxpayer Waterman-Bic Pen Corporation. The parties have entered into a stipulation of all the relevant facts pertaining to the taxpayer's claim and there remain no genuine issues as to any material facts.
The taxpayer, a manufacturer of pens and other writing instruments, during the period from November...
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