McLAUGHLIN, Chief Judge.
Plaintiff operates an auto top and upholstery shop. In 1953, he was assessed $1,766.70 under § 3403 of the Internal Revenue Code of 1939, 26 U.S.C. § 3403, for taxes due for the period January 1, 1949, to August 31, 1952. In this assessment plaintiff was classified as a manufacturer of automobile accessories, namely: seat covers. Plaintiff paid the assessment, filed a claim for refund which was denied, and then instituted this suit...
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