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” 1 in view of the exemption of articles “used for religious purposes.” 2

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.