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MARS EQUIPMENT CORP. v. UNITED STATES

No. 77-2164.

580 F.2d 248 (1978)

MARS EQUIPMENT CORPORATION, an Illinois Corporation, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 21, 1978.

Rehearing Denied August 10, 1978.

Attorney(s) appearing for the Case

Edward Kaplan, Chicago, Ill., for plaintiff-appellant.

Daniel F. Ross, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before PELL and WOOD, Circuit Judges, and HARPER, Senior District Judge.

HARLINGTON WOOD, Jr., Circuit Judge.

The principal question presented in this appeal is whether Treasury Regulation § 48.4181-2(c) constitutes a reasonable definition of a "firearm" as that word is used in Section 4181 of the Internal Revenue Code to the degree that it is interpreted to include antique muzzle-loading guns and replicas thereof. The district court upheld the regulation in question and we affirm.

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