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S.W. DANIEL, INC. BY AND THROUGH DANIEL v. U.S.

No. 87-8007.

831 F.2d 253 (1987)

S.W. DANIEL, INC., a Georgia Corporation, By and Through its President Sylvia DANIEL, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

November 2, 1987.

Attorney(s) appearing for the Case

Daniel Kane, Atlanta, Ga., Scott McLarty, Athens, Ga., for plaintiff-appellant.

Michael L. Paup, Chief, Appellate Section, Tax Div., Dept. of Justice, Roger M. Olsen, Asst. Atty. Gen., David English Carmack, Nancy G. Morgan, Washington, D.C., for defendant-appellee.

Before HILL and VANCE, Circuit Judges, and SPELLMAN, District Judge.

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

26 U.S.C. &...

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