WATERMAN, Circuit Judge.
This is an action to recover manufacturer's excise taxes alleged to have been erroneously paid. Taxpayer-appellee manufactures and installs custom made automobile seat covers. The disputed taxes were paid during the three years 1948 through 1950. Appellee contends that at the time these taxes were paid a portion of his business was not subject to taxation. The court below agreed with taxpayer's contentions and rendered judgment against the...
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