Thomasville Automotive Parts, Inc. v. United States

OWENS, District Judge:

Thomasville Automotive Parts, Inc., the taxpayer-plaintiff, manufactures and sells pick-up or light duty truck bumpers. It being the custom of the nation’s truck manufacturing industry to deliver new pick-up trucks to retail dealers without bumpers so that the purchaser can select and the dealer can install bumpers of the purchaser’s choice, almost all — approximately 97 percent — of Thomasville Automotive Parts, Inc. (hereinafter Thomasville Auto) bumpers are sold to retail truck dealers and attached by them to pick-up trucks at the time the pick-up truck is sold at…