(DOWNLOAD) "S.W. Daniel Inc. v. United States" by Eleventh Circuit U.S. Court of Appeals # eBook PDF Kindle ePub Free
eBook details
- Title: S.W. Daniel Inc. v. United States
- Author : Eleventh Circuit U.S. Court of Appeals
- Release Date : January 02, 1987
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 56 KB
Description
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
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