Universal Battery Co. v. United States and Four Other Cases

These are cases brought against the United States to recover taxes paid under § 900 of the Revenue Acts of .1918 and 1921, c. 18, 40 Stat. 1122; c. 136, 42 Stat. 291, upon sales of articles which the revenue officers regarded as “ parts or accessories for ” motor vehicles the sale of which is subjected to a tax by subdivisions 1 and 2 of that section. In each case the facts were found specially and judgment was given for the defendant. In all this Court granted certiorari.

We pass the details relating to protests, claim to a refund ,and administrative denial of those claims, and come directly…