WHITAKER, Senior Judge.
This is an action for the refund of an excise tax, imposed under section 4121 of the Internal Revenue Code of 1954, as amended by section 112 of the Excise Tax Technical Changes Act of 1958 (P.L. 85-859, 72 Stat. 1275), on "articles of the household type," including, among other enumerated articles, "Electric direct motor-driven and belt-driven fans and air circulators."
During the taxable period in question, the appellant manufactured...
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