ZWAK v. U.S.

No. 87-3131.

848 F.2d 1179 (1988)

Jerald D. ZWAK, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

July 8, 1988.


Attorney(s) appearing for the Case

Hugo Pesola, Jr., Tampa, Fla., for plaintiff-appellant.

George T. Rita, Michael L. Paup, Chief, Roger M. Olsen, Asst. Atty. Gen., Richard Farber, Kenneth W. Rosenberg, U.S. Dept. of Justice Tax Div., Appellate Section, Washington, D.C., for defendant-appellee.

Before RONEY, Chief Judge, HATCHETT, Circuit Judge, and HAND, Chief District Judge.


HAND, Chief District Judge.

In this tax refund case, the taxpayer appeals the district court's grant of summary judgment to the Government. The district court held that the taxpayer was liable for federal excise taxes assessed with respect to the making and transfer of eleven handgun silencers and that the defense of entrapment was unavailable to the taxpayer in this civil action. Because we find, under the particular facts of this case, that the defense of entrapment...

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