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[Download] "S.W. Daniel Inc. v. United States" by Eleventh Circuit U.S. Court of Appeals # eBook PDF Kindle ePub Free

S.W. Daniel Inc. v. United States

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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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