PER CURIAM.
Appellant, Chrysler Corporation is engaged primarily in the manufacture and sale of automotive vehicles and equipment. Section 4061, Internal Revenue Code of 1954, 26 U.S.C.A. § 4061 provides for a manufacturer's excise tax on automobiles equivalent to a named percent "of the price for which so sold." During the period herein involved, appellant paid this tax based upon the sales price of such manufactured articles.
In connection with its...
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