Imperial Brass Manufacturing Co. v. United States

*22MEMORANDUM BY TEE COURT

The findings show that the plaintiff manufactured certain articles which were ordinarily used in connection with automobile engines, automobile trucks, or automobiles. Most of these articles were specially designed and advertised for that purpose, but others, in some form, could be used in connection with stationary engines or for other purposes which did not render their sale taxable, and the evidence shows that the plaintiff sold some of these articles to manufacturers who did not make automobiles and dealers who did not supply parts for them. There is nothing,…