HEALY, Circuit Judge.
This is an appeal by the government from a judgment for the refund of excise taxes. It involves the question whether sales of automobile connecting rods were taxable under § 606(c) of the Revenue Act of 1932, 26 U.S.C.A.Int.Rev.Code, § 3403 (c), imposing a tax upon automobile parts "sold by the manufacturer, producer, or importer" thereof.
The taxpayer was incorporated to "operate a business for the manufacture, sale and distribution...
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