MEHAFFY, Circuit Judge.
This appeal is from taxpayers' action against the United States for recovery of manufacturer's excise tax alleged to have been illegally assessed and collected. The Government counterclaimed for the same type taxes for prior years.
After hearing the case on stipulated facts, the District Court dismissed taxpayers' complaint and sustained the Government's counterclaims. We affirm.
Taxpayers, a copartnership in Ames, Iowa, operated...
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