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UNIVERSAL BATTERY CO. v. U.S.

Nos. 127, 275, 350, 351, and 352.

281 U.S. 580 (1930)

UNIVERSAL BATTERY COMPANY v. UNITED STATES. VESTA BATTERY CORPORATION v. SAME. BASSICK MANUFACTURING COMPANY v. SAME. F.W. STEWART MANUFACTURING CORPORATION v. SAME. GEMCO MANUFACTURING COMPANY v. SAME.

Supreme Court of United States.

Decided May 26, 1930.

Attorney(s) appearing for the Case

Mr. George M. Morris for the Universal Battery Company and the Vesta Battery Corporation.

Mr. George M. Wilmeth for the Bassick Manufacturing Company, the F.W. Stewart Manufacturing Corporation, and the Gemco Manufacturing Company.

Mr. Claude R. Branch, with whom Assistant Attorney General Youngquist, Messrs. Sewall Key and Andrew D. Sharpe, Special Assistants to the Attorney General, and Ralph C. Williamson were on the brief, for the United States.

MR. JUSTICE VAN DEVANTER delivered the opinion of the Court.

These are cases brought against the United States to recover taxes paid under § 900 of the Revenue Acts of 1918 and 1921, c. 18, 40 Stat. 1122; c. 136, 42 Stat. 291, upon sales of articles which the revenue officers regarded as "parts or accessories for" motor vehicles the sale of which is subjected to a tax by subdivisions 1 and 2 of that section. In each case the facts were found specially and judgment...

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