Perfection Gear Co. v. United States

LITTLETON, Judge.

Plaintiff contends that the Formica timing gears manufactured and sold by it, upon the sale of which the tax in question was collected, were not parts for automobiles. These gears were especially designed and primarily adapted, and were widely advertised and sold, for use on almost every known make of engine for automobiles and trucks. They were therefore properly classed as automobile parts, and the sale therefore was subject to tax. Universal Battery Co. v. United States, 50 S. Ct. 422, 423, 74 L. Ed. —, decided by the Supreme Court May 26, 1930.

It is contended by plaintiff…