SHACKELFORD MILLER, Jr., Circuit Judge.
The appellant, U. S. Truck Sales Company, brought this action in the District Court to recover federal excise taxes, alleged to have been erroneously assessed and collected from it under the provisions of Section 3403 of the Internal Revenue Code, 1939, 26 U.S.C.A. § 3403, on sales of secondhand automobile trucks.
Following the filing of an answer by the appellee, the appellant filed a motion for summary judgment...
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