WORTH BROTHERS CO. V. LEDERER, 251 U. S. 507 (1920)

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U.S. Supreme Court

Worth Brothers Co. v. Lederer, 251 U.S. 507 (1920)

Worth Brothers Company v. Lederer

No. 525

Argued January 8, 9, 1920

Decided March 1, 1920

251 U.S. 507

Syllabus

Rough shell forgings, sold by their manufacturer to another having a contract to deliver completed shell to the French government, are "part" of shells within the meaning of the Munitions Tax Act of September 8, 1916, c. 463, § 301, 39 Stat. 780, the profit from which are taxable under the act to the manufacturer of the forging. P. 251 U. S. 509.

258 F.5d 3 affirmed.

The case is stated in the opinion.