BYRNE, District Judge.
This is an action for refund of excise taxes assessed and paid pursuant to 26 U.S.C. § 4061.
King Trailer Company, Inc., plaintiff, is a manufacturer of units denominated as "pickup coaches", which are primarily designed to be transported in the bed of a pickup truck. The pickup coach is similar in design to a house trailer, but for the sake of safety and convenience it is so shaped that it fits in...
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