Hall-Scott Motor Car Co. v. United States

LITTLETON, Judge.

The' first question concerns plaintiff’s claim for $82,242.73, being the tax paid during the period July, 1924, to December, 1925, inclusive, upon the sale of complete truck axle assemblies, and $2,017.58* being the tax assessed and collected upon the sale of spare parts for truck axles. These articles could not be used for passenger automobiles, and during this period Ford motortrucks sold for less than $1,000.

Plaintiff contends that the tax imposed by subd. 3 of section 600 of the Revenue Act of 1924 (26 USCA § 881 note), upon the sale of parts and accessories for…