Stewart-Warner Speedometer Corp. v. United States

Court of Claims

Stewart-Warner Speedometer Corp. v. United States

68 Ct. Cl. 449, 8 A.F.T.R. (P-H) 10306, 1929 U.S. Ct. Cl. LEXIS 265, 1929 WL 2553

CourtUnited States Court of Claims

DecidedNovember 4, 1929

DocketNo. J-113

StatusPublished

This text of 68 Ct. Cl. 449 (Stewart-Warner Speedometer Corp. v. United States) is published on Counsel Stack Legal Research, covering United States Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Stewart-Warner Speedometer Corp. v. United States, 68 Ct. Cl. 449, 8 A.F.T.R. (P-H) 10306, 1929 U.S. Ct. Cl. LEXIS 265, 1929 WL 2553 (cc 1929).

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Opinion

[451]*451MEMORANDUM

BT THE COURT

The sales which were taxed in this case were of articles primarily designed and specially adapted for use in connec[452]*452tion with automobiles and advertised and sold as such. They were sometimes sold and used for other purposes, but when so sold no tax was paid. Under repeated decisions of this court, the taxes paid were properly assessed and collected. It follows that the petition of plaintiff must be dismissed, and it is so ordered.

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[451]*451MEMORANDUM

BT THE COURT

The sales which were taxed in this case were of articles primarily designed and specially adapted for use in connec[452]*452tion with automobiles and advertised and sold as such. They were sometimes sold and used for other purposes, but when so sold no tax was paid. Under repeated decisions of this court, the taxes paid were properly assessed and collected. It follows that the petition of plaintiff must be dismissed, and it is so ordered.

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Bluebook (online)

68 Ct. Cl. 449, 8 A.F.T.R. (P-H) 10306, 1929 U.S. Ct. Cl. LEXIS 265, 1929 WL 2553, Counsel Stack Legal Research, https://law.counselstack.com/opinion/stewart-warner-speedometer-corp-v-united-states-cc-1929.