Case Name: STEWART-WARNER SPEEDOMETER CORP. v. THE UNITED STATES
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1929-11-04
Citations: 68 Ct. Cl. 449
Docket Number: No. J-113
Parties: STEWART-WARNER SPEEDOMETER CORP. v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 68
Pages: 449–452

Head Matter:
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.

Opinion:
MEMORANDUM
BT THE COURT
The sales which were taxed in this case were of articles primarily designed and specially adapted for use in connec tion 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.