Case: STEWART-WARNER SPEEDOMETER CORP. v. THE UNITED STATES
Abbreviation: Stewart-Warner Speedometer Corp. v. United States
Decision Date: 1929-11-04
Docket Number: No. J-113
Citation: 68 Ct. Cl. 449
Volume: 68
Reporter: United States Court of Claims Reports
Court: United States Court of Claims
Jurisdiction: United States
Parties: STEWART-WARNER SPEEDOMETER CORP. v. THE UNITED STATES
Judges: 
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.