LAHER AUTO SPRING CO. v. UNITED STATES

No. K-458.

5 F.Supp. 38 (1933)

LAHER AUTO SPRING CO., Inc., v. UNITED STATES.

Court of Claims.

December 4, 1933.


Attorney(s) appearing for the Case

George A. King, of Washington, D. C. (King & King, of Washington, D. C., on the brief), for plaintiff.

James A. Cosgrove, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for the United States.

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


GREEN, Judge.

This is a suit for the refund of $15,213.35 assessed and paid as excise taxes on the sale of steel springs manufactured by the plaintiff during the period April 1, 1920, to November 1, 1922. The evidence is not at all definite, but we have found that approximately 98 per cent. of the springs manufactured and sold by plaintiff during this period were primarily designed and specially adapted for use on automobiles. Approximately 2 per cent. were specially...

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