FOSTER, Circuit Judge.
From February, 1919, to April, 1920, inclusive, plaintiff in error, hereafter called plaintiff, made total sales of candy subject to the federal excise tax of 5 per cent. under the provisions of the Revenue Act of 1918 (40 Stat. 1057), and paid the taxes calculated on 5 per cent. of the gross amount received by it. In December, 1920, the Revenue Department, construing the act, adopted a regulation permitting a manufacturer to pass the tax on...
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