MEMORANDUM OPINION
NOEL, District Judge.
Plaintiff brought this action for refund of manufacturers excise tax assessed and paid with respect to certain articles he produced from October 1, 1965, to June 30, 1967. The Government contends that the articles are subject to the tax imposed on automobile parts and accessories by § 4061(b) (1) of the Internal Revenue Code of 1954 (hereinafter cited as "the Code" or by section number only). Plaintiff contends...
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