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MARS EQUIPMENT CORP. v. UNITED STATES

No. 74 C 3576.

437 F.Supp. 97 (1977)

MARS EQUIPMENT CORPORATION, an Illinois Corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N. D. Illinois, E. D.

September 13, 1977.

Attorney(s) appearing for the Case

Edward Kaplan of Kaplan & Kaplan, Chicago, Ill., for plaintiff.

Thomas P. Sullivan, U. S. Atty., Chicago, Ill., Michael Von Mandel, Tax Div., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION

GRADY, District Judge.

Plaintiff brought this action to recover excise taxes levied under Section 4181 of the Internal Revenue Code, 26 U.S.C. § 4181. Both plaintiff and defendant have moved for summary judgment. We will grant summary judgment for the defendant.

Plaintiff imports and sells antique guns and replicas of antique guns (hereinafter referred to as "antique guns"). Under Section 4181 of the Internal Revenue Code...

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