PELL, Circuit Judge.
Taxpayer appeals from a partial judgment in his favor in this excise tax refund suit. The United States cross-appeals. During the five quarters in issue, Morris manufactured rectangular steel boxes, most of which were approximately 17 feet long, 8 feet wide, and 5 feet high and had been designed to be lifted onto trucks purchased elsewhere which taxpayer had modified by adding hydraulic lift equipment. These boxes or "containers" were purchased...
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