HUTCHESON, Circuit Judge:
This is an appeal from the decision and judgment of the United States District Court for the Northern District of Texas, in a suit involving excise taxes.
Appellants sued for a refund of excise taxes collected on the retail sales of their leathercraft kits. These kits contain pre-cut leather pieces, loose zippers, snaps, belting, fasteners, and other parts, along with printed instructions on how to assemble them and finish particular...
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