Coombs v. United States

The Spier Aircraft Corporation was organized in 1941. It never did engage in the manufacture of complete aircraft, as its name might indicate, and its management had had no real experience in such manufacture. In October 1941 it leased a building in Jersey City for two years, and adapted and fitted it out for an airplane parts factory building. The corporation then proceeded to manufacture small precision aircraft parts on a subcontract basis.

The corporation started out with the use of light machine tools and thereafter gradually acquired heavy machine tools such as lathes, screw machines,…