JERTBERG, Circuit Judge.
The basic question presented by this appeal is whether certain jointed bamboo cane poles are "fishing rods" within the meaning of Section 3406(a) (1) of the Internal Revenue Code of 1939, as amended (26 U.S.C.A. § 3406), and Section 4161 of the Internal Revenue Code of 1954 (26 U.S.C.A. § 4161), and therefore subject to manufacturer's excise tax which is imposed on sporting goods.
Jurisdiction was conferred on the district...
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