PERFECTION GEAR CO. v. UNITED STATES

No. H-467.

41 F.2d 561 (1930)

PERFECTION GEAR CO. v. UNITED STATES.

Court of Claims.

June 16, 1930.


Attorney(s) appearing for the Case

Alex Koplin, of Washington, D. C., for plaintiff.

Ralph C. Williamson, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (Arthur J. Iles, of Indianapolis, Ind., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, and WILLIAMS, Judges.


LITTLETON, Judge.

Plaintiff contends that the Formica timing gears manufactured and sold by it, upon the sale of which the tax in question was collected, were not parts for automobiles. These gears were especially designed and primarily adapted, and were widely advertised and sold, for use on almost every known make of engine for automobiles and trucks. They were therefore properly classed as automobile parts, and the sale therefore was subject to tax. Universal Battery...

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