Foote Bros. Gear & Machine Co. v. United States

The plaintiff, during the period in question, made and sold timing gears used in the functioning of internal-combustion engines. These gears were made both of metallic and nonmetallic materials. The special purpose and design of the nonmetallic gears was to reduce the noise made by the-operation of the engine, and they were advertised as “ silent timing gears ” and could be used interchangeably upon many varieties of combustion engines not used for automobiles or trucks, but there is no evidence that any of the so-called “ silent timing gears ” were so used.

The gears that were taxed were sold…