S&S Cycle develops performance replacement engines for V-twin motorcycles, most of which are replacement engines for Harley-Davidson models and are manufactured in the United States. Engine technology ΔΆ012 model year Morgan three wheeler with S&S engine at the front S&S argued that the suit was without any legal basis, and asserted that "a mutually beneficial relationship existed" between them and Harley. Harley accused S&S and Delkron of copying parts for Twin Cam engines and using Harley trademarks without permission. S&S attracted controversy in 2005 when Harley-Davidson filed a patent and trademark infringement lawsuit against the company along with fellow aftermarket engine manufacturer Delkron, Inc. Over 28,000 motorcycle enthusiasts attended the celebration, according to the La Crosse Tribune. In June 2008, the company held its 50th anniversary celebration in La Crosse. In July 2007 S&S purchased the Flathead Power (FHP) brand name and intellectual property (trademarks, patents and designs) along with the remaining inventory of parts and tooling and is continuing the vintage brand the brand was resold in 2014 to the original owner. S&S still operates at this location, but opened an additional facility in La Crosse, Wisconsin in 2004. In 1969, the company moved from Blue Island to establish a new headquarters in Viola, Wisconsin. Soon after the formation of S&S, George's wife, Marjorie, bought out Stanley Stankos and Smith & Stankos became Smith & Smith.
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