LEONARD P. MOORE, Circuit Judge.
This is an appeal from a judgment of the district court granting the Government's motion for summary judgment and holding that the taxpayer, appellant here, was liable for the excise tax imposed by Section 4061 of the Internal Revenue Code of 1954 on sales of used cars imported by appellant from Germany and that the tax so imposed should not have been computed under Section 4216(b) (1) of the Internal Revenue Code of 1954.
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