SELECT TIRE SALVAGE CO. v. UNITED STATES

Nos. 325-62-326-62.

386 F.2d 1008 (1967)

SELECT TIRE SALVAGE CO., Inc. v. The UNITED STATES. The CONNECTICUT TIRE COMPANY, Inc. v. The UNITED STATES.

United States Court of Claims.

December 15, 1967.


Attorney(s) appearing for the Case

Carl F. Bauersfeld, Washington, D. C., for plaintiff, Robert Ash, Washington, D. C., attorney of record, Ash, Bauersfeld & Burton, Washington, D. C., of counsel.

William C. Ballard Jr., Washington, D. C., with whom was Asst. Atty. Gen., Mitchell Rogovin, for defendant.

Before COWEN, Chief Judge, LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON and NICHOLS, Judges.


OPINION

NICHOLS, Judge.*

These two cases, consolidated for trial, involve the taxability of tire carcasses imported by the plaintiffs from Europe, where they originally had been sold as new tires. The great majority of these carcasses had left on them a tread pattern of two thirty-seconds of an inch or less. Although the tread pattern was completely, or mostly, worn off, plaintiffs sought to purchase only carcasses in condition...

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