Bassick Mfg. Co. v. United States

WILLIAMS, Judge.

The issue in this case is whether lubricating outfits described in finding 3, consisting of a grease gun and nineteen nipples, assembled in packages, and advertised and sold “For use on Ford passenger cars, trucks, and tractors,” are subject to the excise tax provided in section 600, of the Revenue Act of 1924 (43 Stat. 253, 322 [26 USCA § 881 note, and § 882]) as parts or accessories for automobiles.

Plaintiff contends that since grease guns, grease-gun connections, and nipples are adaptable for use on other than automobiles, and when sold separately are not subject to tax,…