PICKETT, Circuit Judge.
The plaintiff was engaged in the business of reconditioning or rebuilding automobile motors for sale. He brought this action to recover a manufacturers' excise tax alleged to have been erroneously assessed and collected under the provisions of § 3403(c) of the Internal Revenue Code of 1939, as amended, 26 U.S.C.A. § 3403(c), and § 4061(b) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 4061(b), during the period beginning...
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