Worth Brothers Co. v. Lederer
Annotate this Case
251 U.S. 507 (1920)
U.S. Supreme Court
Worth Brothers Co. v. Lederer, 251 U.S. 507 (1920)
Worth Brothers Company v. Lederer
Argued January 8, 9, 1920
Decided March 1, 1920
251 U.S. 507
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. 533 affirmed.
The case is stated in the opinion.
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