American Bosch Magneto Corp. v. United States

WILLIAMS, Judge.

The plaintiff! in these eases seeks recovery of excise taxes paid on the sales of electrical appliances and equipment, and parts therefor, including magnetos, magneto fittings, coils, switches, impulse couplings, horns, etc., all of which were manufactured by it and were in some degree suitable for use, and used, on automobiles.

The taxes involved were assessed and collected under the provisions of section 900 (3) of the Revenue Acts of 1918 and 1921 (40 Stat. 1122, 42 Stat. 291), and section 600 (3) of the Revenue Act of 1924 (26 US CA § 881 note). The sales were made, and the…