Worth Brothers Co. v. Lederer

Citations

• 251 U.S. 507
• 40 S. Ct. 282
• 64 L. Ed. 377
• 1920 U.S. LEXIS 1633

Syllabus

<p>Rough shell forgings, sold by their manufacturer to another having a contract to deliver completed shells to the French Government, are “parts” of shells, within the meaning of the Munitions Tax Act of September 8,1916, e. 463, § 301, 39 Stat. 780, the profits from which are taxable under the act. to the manufacturer of the forgings. P. 509. ■ '</p> <p>258 Fed. Rep. 533, affirmed.</p>