The Anderson Company v. United States

In holding that there was no combination sale in the transactions here involved, both the district court and this court find their main support for such result in the fact that the non-taxable items were distributed simply for the promotion of the company’s product. In other words, the cabinets and stands were advertising material distributed without charge.

This rationale appears to ignore the fact, which apparently was not in dispute, that included among the items originally received by the ultimate purchaser was a Tel-Tale Wiper Arm Pressure Indicator ostensibly having a regular retail…