Borg & Beck Co. v. United States

The evidence shows that the plaintiff is a manufacturer of clutches for internal-combustion engines, including parts of such clutches. The various types of clutches manufactured by plaintiff were adapted for use on automobiles, trucks,- and tractors, and were used for that purpose. The plaintiff was required to pay an excise tax on certain of the parts of such clutches, and, claiming that they were not subject to tax under the provisions of the law with reference to automobile parts and accessories, now brings this suit to recover the taxes so paid.

The evidence also shows that the plaintiff…