Klepper v. Carter
Court of Appeals for the Ninth Circuit
In Error to the District Court of the United States for the Southern Division of the Southern District of California; Oscar A. Trippet, Judge. ' Action by R. C. Klepper, doing business under the fictitious name of the Bethlehem Motors Company, against John P. Carter, Collector of Internal Revenue, Southern District of California. Judgment for defendant, and plaintiff brings error. Affirmed.
Read the full summary
In Error to the District Court of the United States for the Southern Division of the Southern District of California; Oscar A. Trippet, Judge. ' Action by R. C. Klepper, doing business under the fictitious name of the Bethlehem Motors Company, against John P. Carter, Collector of Internal Revenue, Southern District of California. Judgment for defendant, and plaintiff brings error. Affirmed. This case involves the legality of certain taxes paid by the plaintiff in error for the year 1919. Klepper, doing business under the fictitious name of Bethlehem Motors Company, was a ‘ retail dealer in…
1Opinion of the CourtHunt, Circuit Judge
(after stating the facts as above). In our opinion Klepper was properly held to be a manufacturer or producer of automobile trucks. While he did not make any of the several parts, nevertheless he bought the parts made by others and he sold a completed automobile truck. The fact that several different concerns did for him, a retail salesman, what, under the prevailing method, the purchaser may have had to do for himself, does not affect the question.
We are not going too far when we recognize that the commonly known general method of transacting the automobile truck business was for a person to…
2Cases cited3 opinions
- Carbon Steel Co. v. LewellynSupreme Court of the United States · 1920
- Foss-Hughes Co. v. LedererDistrict Court, E.D. Pennsylvania · 1919
- Rech-Marbaker Co. v. LedererDistrict Court, E.D. Pennsylvania · 1919
3Cited by11 opinions
- United States v. Armature Exchange, Inc.Court of Appeals for the Ninth Circuit · 1941
- United States v. Gamble-Skogmo, Inc.Court of Appeals for the Eighth Circuit · 1937
- United States v. International Paint Co.Court of Customs and Patent Appeals · 1948
- Walling v. ArmbrusterDistrict Court, W.D. Arkansas · 1943
- Hyster Co. v. Department of RevenueOregon Tax Court · 1971
6 more not listed; retrieve them via the Exa API.