UNITED STATES SUPREME COURT DECISIONS ON-LINE
WORTH BROTHERS CO. V. LEDERER, 251 U. S. 507 (1920)
251 U. S. 507U.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.