Court of Claims, 1929

Stewart-Warner Speedometer Corp. v. United States

Stewart-Warner Speedometer Corp. v. United States
Court of Claims · Decided November 4, 1929
68 Ct. Cl. 449; 8 A.F.T.R. (P-H) 10306; 1929 U.S. Ct. Cl. LEXIS 265; 1929 WL 2553

Counsel

Mr. George M. Wilmeth for the plaintiff., Mr. Ralph O. 'Williamson, with whom was Mr. Assistant Attorney General Herman J. Galloway, for the defendant. Mr. Arthur J. lies was on the brief.

Stewart-Warner Speedometer Corp. v. United States

Opinion of the Court

*451MEMORANDUM

BT THE COURT

The sales which were taxed in this case were of articles primarily designed and specially adapted for use in connec*452tion with automobiles and advertised and sold as such. They were sometimes sold and used for other purposes, but when so sold no tax was paid. Under repeated decisions of this court, the taxes paid were properly assessed and collected. It follows that the petition of plaintiff must be dismissed, and it is so ordered.

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