S.W. Daniel Inc. v. United States

HILL, Circuit Judge: S.W. Daniel, Inc. a manufacturer of firearms, brought this action against the Internal Revenue Service (hereinafter ""IRS"") claiming entitlement to a refund of excise taxes paid on SSMII-AI's. At trial S.W. Daniel, Inc., claimed that the IRS had improperly classified the 168 single-shot weapons as ""machine guns"", and that as a result the Service had inappropriately levied $400 in taxes per gun.1