February 24, 1972
RENARD A. KOEHNEMANN, PLAINTIFF-APPELLANT,
UNITED STATES OF AMERICA, DEFENDANT-APPELLEE.
Before HASTINGS, Senior Circuit Judge, and STEVENS and SPRECHER, Circuit Judges.
The issue raised by this appeal is whether a wedding band bearing liturgical symbols was subject to the federal excise tax imposed on articles "commonly or commercially known as jewelry"*fn1 in view of the exemption of articles "used for religious purposes."*fn2
We fully agree with the opinion of the district court, reported as Koehnemann v. United States, 322 F.Supp. 1200 (N.D.Ill.1970), wherein the wedding band was held to be subject to the excise tax, and we adopt and incorporate that opinion in its entirety.
The judgment of the district court is affirmed.