HUTCHESON, Circuit Judge:
Federal excise tax, interest and penalty were assessed against appellee for the first quarter of the calendar year 1958 in the amount of $501.86. He paid this assessment, timely filed a claim and an amended claim for refund which were rejected, and then instituted this action for refund in which the court below awarded him judgment.
The United States attacks this judgment on the grounds that the findings of fact of the court below...
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