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Universal Battery Co. v. United States, 281 U.S. 580 (1930)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Universal Battery Co. v. United States, 281 U.S. 580 (1930)
Universal Battery Co. v. United States Nos. 127 , 275 , 350 , 351 , and 352 Argued January 21, 1930 Decided May 26, 1930 281 U.S. 580
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
1. The construction of the terms "parts" and "accessories" adopted in administrative regulations issued under § 900 of the Revenue Acts of 1918 and 1921 (which imposed a manufacturers’ excise tax upon the sale of automobile parts and accessories), whereby articles primarily adapted for use in motor vehicles are to be regarded as parts or accessories of such vehicles, even though there has been some other use of the articles for which they are not so well adapted, is reasonable, and, having been adhered to in the Internal Revenue Bureau for about ten years, should be upheld. P. 583.
2. Applying that construction to sales of specific articles, it is held that storage batteries, of a type specially suitable for use on automobiles as replacements, and not adapted to any other primary purpose or use, and replacement parts for speedometers and bumpers, were properly regarded as parts or accessories, while storage batteries, of a type alleged to be not primarily adapted for use on automobiles, and gascolaters, a device alleged to be sold for general use on various types of internal combustion engines as well as automobiles, could not properly be regarded as parts or accessories unless there are affirmative findings on the issue of primary adaptation. P. 584.
66 Ct.Cls. 748; 68 id. 366, reversed.
67 Ct.Cls. 275; id. 287; id. 711, affirmed.
Certiorari, 280 U.S. 539, 546, 547 to review judgments of the Court of Claims sustaining excise taxes under § 900 of the Revenue Acts of 191 and 1921, upon the sales of articles classed as "parts or accessories" for motor vehicles.
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Chicago: U.S. Supreme Court, "Syllabus," Universal Battery Co. v. United States, 281 U.S. 580 (1930) in 281 U.S. 580 281 U.S. 581. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=NPUNFTEM9H5KMKJ.
MLA: U.S. Supreme Court. "Syllabus." Universal Battery Co. v. United States, 281 U.S. 580 (1930), in 281 U.S. 580, page 281 U.S. 581. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=NPUNFTEM9H5KMKJ.
Harvard: U.S. Supreme Court, 'Syllabus' in Universal Battery Co. v. United States, 281 U.S. 580 (1930). cited in 1930, 281 U.S. 580, pp.281 U.S. 581. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=NPUNFTEM9H5KMKJ.
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