S.W. Daniel Inc. v. United States
831 F.2d 253, 1987.C11.40262
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- 0,99 €
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Publisher Description
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