ALDRICH, Circuit Judge.
This action to recover a portion of certain payments collected as a manufacturers' excise tax, I.R.C.1954, Ch. 32, on bowling balls, 26 U.S.C.A. § 4161, was tried in the district court upon stipulated facts. The sole question is whether the amount sought was based upon a price which improperly included a "transportation, delivery * * * or other charge." The court held for the taxpayer and the government appeals.
Taxpayer is incorporated...
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