¶1*24Edward R. Smith, Lubbock, Tex., Smith & Baker, Lubbock, Tex., for appellants.
¶2Howard Feldman, Atty., John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Frederick E. Youngman, Stephen Paley, Attys., Louis F. Oberdorfer, Asst. Atty. Gen., Dept, of Justice, Washington, D. C., Barefoot Sanders, U. S. Atty., Dallas, Tex., Meyer Rothwacks, Atty., Dept, of Justice, Washington, D. C., Melvin M. Diggs, U. S. Atty., Martha Joe Stroud, Asst. U. S. Atty., of counsel, for appellee.
¶3Before HUTCHESON and BROWN, Circuit Judges, and DYER, District Judge.
¶5This is an appeal from a judgment denying recovery in a consolidated action for refund of federal manufacturers excise tax assessed against and collected from appellants, a partnership, Plains Electroplating and Bumper Supply, consisting of Bill Blake, James Boase, and Robert Brown, and a corporation, Plains Electro-Plating and Bumper Supply Company. Appellants’ business is straightening and replating damaged and otherwise unusable automobile bumpers. The narrow issue on appeal is whether appellants’ restoration process constituted “manufacturing” under Internal Revenue Code of 1954 Section 4061(b) 1 and accompanying regulations.2
¶6The district court filed a thorough opinion containing concise findings of fact and conclusions of law.3 We are in agreement with the conclusions reached by the court below and nothing is to be gained by further discussion in this court. We approve and adopt the district court’s opinion and order the judgment affirmed.
¶7Affirmed.