BONE, Circuit Judge.
This is an appeal from a judgment denying appellant a refund of taxes paid pursuant to 26 U.S.C.A. § 4161, an excise tax imposed upon the sale by manufacturers and producers of certain named objects including "artificial lures."
Appellant is the manufacturer of a certain device called Herring Magic. This device is made of colorless, translucent plastic with hooks attached. In use, the head of a minnow or herring is placed in a cavity...
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