Armature Exchange, Inc. v. United States

(after stating the facts as above).

In Section 606(c) of the Revenue Act of 1932, the Congress provided:

“There is hereby imposed upon the following articles, sold by the manufacturer, producer, or importer, a tax equivalent to the following percentages of the price for which so sold:

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“(c) Parts or accessories (other than tires and inner tubes) for any of the articles enumerated in subsection (a) or (b), 2 per centum.”

This is followed by certain definitions and enumerations of specific articles, which do not concern us.

The Government, in insisting that the tax on rewound armatures was…