Irwin Aran, Doing Business as Auto Nurse Manufacturing Company v. United States

This appeal involves the question of the inclusion, by the descriptive words of the tax statute, “automobile parts or accessories,” of articles designed solely for use in connection with automobiles. Specifically, the articles dealt with here were baby bottle warmers, which were designed to operate from the cigarette lighter outlet on an automobile.

Aran, doing business as “Auto Nurse Manufacturing Company,” made and sold baby bottle warmers fitted with a cord and connection capable of being inserted into the cigarette lighter, with which automobiles are generally equipped. These bottle warmers are primarily used by parents with infant children, and are sold in baby, drug and department stores under the advertised name of “Auto Nurse.” Aran printed on his business stationery a picture of an automobile with the slogan, “Auto Nurse warms Baby’s food — on the Go!” There was no method by which the “Auto Nurse” could warm a bottle for the baby except when attached to an automobile, unless a converter could have-been obtained to adapt the device for.attachment on ordinary electric outlets.. Aran did not even manufacture such a. converter.

From May 31,1949, through November-17, 1954,…