Dalton & Balch, Inc. v. United States

WILLIAMS, Judge.

This is an automobile “parts or accessories” case. The rule as to what constitutes a part or accessory for an automobile is announced by the Supreme Court in Universal Battery Co. v. United States, 281 U. S. 580, 50 S. Ct. 422, 74 L. Ed. 1051, and has been uniformly followed by this and other courts in numerous cases, unnecessary to cite here. *730The test is the primary adaptability of the article sought to be taxed for use in motor vehicles. If it is primarily adapted for such use, it-is to be regarded as a part or accessory for an automobile even though there are other uses of…