HAMLEY, Circuit Judge.
The question presented on this appeal is whether the federal manufacturers' excise tax applies to automobile seat covers which were custom-made and installed on the order of used car dealers. The trial court held that the tax applies, and dismissed this suit for a tax refund. Plaintiff appeals.
The essential facts are not in dispute. During the years here in question, appellant taxpayer, Masao Hirasuna, operated a business under the...
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