Case ID: us-ct-cl_68/html/0449-01.html
Source: Caselaw Access Project
Author: {"author": "BT THE COURT", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

STEWART-WARNER SPEEDOMETER CORP. v. THE UNITED STATES
    [No. J-113.
    Decided November 4, 1929]
    
      
      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.
   MEMORANDUM

BT THE COURT

The sales which were taxed in this case were of articles primarily designed and specially adapted for use in connection 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.