Berg Bros. Manufacturing Co. v. United States

Plaintiff in this suit seeks to recover the sum of $11,370.49, manufacturer’s excise tax paid during the period from May, 1922, to February, 1926, on timers manufactured by plaintiff.

*168The sole question involved is whether the sold by plaintiff is taxable under section 900 of the revenue act of 1921, 42 Stat. 227, 291, arid section 600 of the revenue act of 1924, 43 Stat. 253, 322. The timer made by plaintiff may be used on any Ford engine. They may be used without change on the engine used in either the Ford tractor or automobile. The only difference in the timer made by plaintiff and that…