Frost Gear & Forge Co. v. United States

The plaintiff is a manufacturer of several kinds of gears, i. e., pinion, ring, differential, and transmission. It is the successor to a partnership which had been making these gears for printing presses, pumping machines, wire bending machines, and many other classes of machinery for many years prior to the advent of the automobile, auto truck, or motor cycle.

This suit is brought to recover taxes paid under sections 900, subdivision (3) of the revenue acts of 1918 and 1921 (40 Stat. 1122, 42 Stat. 291), and section 600, subdivision (3) of the revenue act of 1924 (43 Stat. 253, 322), on sales…