AUTO-ORDNANCE CORP. v. U.S.

Appeal No. 86-1569.

822 F.2d 1566 (1987)

AUTO-ORDNANCE CORP., Appellant, v. The UNITED STATES, Appellee.

United States Court of Appeals, Federal Circuit.

July 2, 1987.


Attorney(s) appearing for the Case

Samuel S. Yasgur, Hall, Dickler, Lawler, Kent & Friedman, White Plains, N.Y., argued for appellant. With him on the brief was Morton A. Smith, New York City.

Douglas Coulter, Dept. of Justice, Washington, D.C., argued for appellee. With him on the brief were Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup and Gary R. Allen, Washington, D.C.

Before MARKEY, Chief Judge, FRIEDMAN, Circuit Judge, and RE, Chief Judge.


RE, Chief Judge.

Plaintiff, Auto-Ordnance Corp., a manufacturer of semi-automatic carbines, sued to recover excise taxes assessed pursuant to 26 U.S.C. § 4181 on the "added value" of adjustable rear sights and front sight and compensator units sold with certain carbines that it manufactured. Auto-Ordnance appeals from an order of the United States Claims Court, which granted the defendant's motion for summary judgment and dismissed its complaint.

The...

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