CRAWFORD MFG. CO. v. UNITED STATES

before referred to are composed of three separate pieces of top material. These pieces are commonly designated as the top deck and the side quarters. The top recovers involved in this suit were manufactured and sold with the top deck double stitched to the side quarters and with the exposed edges of the side quarters re-enforced by being turned in and double stitched to form a hem. The ends are left unfinished in order that they may be attached to the top frame. The rear curtains are comprised of a piece of properly shaped top material with either a celluloid or plain or beveled glass window securely attached. As in the case of the top recovers, the side edges are re-enforced by being turned in and double stitched, and the ends are left unfinished. The top recovers and rear curtains are cut in dimensions to meet the requirements of various makes and models of automobiles. The top recovers and rear curtains are frequently sold together, and, when so sold, the necessary tacks and binding materials are furnished. As is implied by the use of the name, the recovers and the rear curtains are sold to be used for the replacement of similar parts or materials rather than used in the construction and equipment of new automobiles. The wedge-shaped cushions are covered with top or seat covering materials or of corduroy or other cloth, and are stuffed with cotton batts. The edges of the cushions are secured and protected with a welt binding. They are advertised in the plaintiff's catalogue as being suitable for use in canoes and in swings, and by campers and tourists. They are suitable for use wherever a back-rest cushion of that type is required. The floor coverings and seat covers are cut in dimensions to meet the requirements of various makes and models of automobiles. The edges of the floor coverings are bound. The edges of the seat covers are hemmed. The floor coverings and the seat covers may be attached either by the use of tacks or by the use of glove fasteners. With the exception of some small sales of the wedge-shaped cushions made to sporting goods houses, the products of the plaintiff were sold and distributed through jobbers and mail order houses. 7. The top recovers, back curtains, permanently attached seat covers, and floor coverings, hereinabove referred to and described, were primarily adapted for use in motor vehicles. The wedge-shaped cushions were not primarily adapted for use in motor vehicles. Upon the foregoing findings of fact which are made a part of the judgment herein, the court decides as a conclusion of law that the plaintiff is entitled to recover $954.24. It is therefore adjudged and ordered that plaintiff recover of and from the United States the sum of nine hundred fifty-four dollars and twenty-four cents ($954.24), with interest at the rate of 6 per cent. per annum on $191.49 thereof from December 31, 1922, and on $762.75 thereof from February 26, 1926, to such date as the Commissioner of Internal Revenue may determine, in accordance with the provisions of subsection (b), section 177, of the Judicial Code (28 USCA § 284(b), being a part of the Revenue Act of May, 1928 ( 45 Stat. 877, § 615(a). George M. Wilmeth, of Washington, D.C., for plaintiff. Ralph C. Williamson, of Washington, D.C., and Charles B. Rugg, Asst. Atty. Gen., for the United States. Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges. PER CURIAM