1. Home
  2. Browse Decisions
  3. F.2d
  4. 567 F.2d
  5. 567 F.2d 377 (1977)
 

SERVICE ARMAMENT CO. v. UNITED STATES

No. 348-76.

567 F.2d 377 (1977)

SERVICE ARMAMENT CO., for itself and as successor in interest to Navy Arms Co., Inc. v. The UNITED STATES.

United States Court of Claims.

December 14, 1977.

Attorney(s) appearing for the Case

Jerald D. Baranoff, Newark, N. J., for plaintiff; Clive S. Cummis, Newark, N. J., attorney of record; Sills, Beck, Cummis, Radin & Tischman, Newark, N. J., of counsel.

George L. Squires, Washington, D.C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D.C., for defendant; Theodore D. Peyser, Jr., Washington, D.C., of counsel.

Before COWEN, Senior Judge, DAVIS and NICHOLS, Judges.

COWEN, Senior Judge.

Plaintiff, a manufacturer and importer whose business involves the sale of muzzle-loading replicas of antique firearms, brought this action to recover excise taxes assessed against and paid by it for the second quarter of 1969 through the third quarter of 1972, in the amount of $226,113.84, plus interest. The sole issue is whether plaintiff's products are subject to the excise tax imposed by 26 U.S.C. § 4181.

The defendant filed a...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases