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INTERNATIONAL ARMAMENT CORP. v. UNITED STATES

Civ. A. No. 84-0291-A.

598 F.Supp. 1028 (1984)

INTERNATIONAL ARMAMENT CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Virginia, Alexandria Division.

December 10, 1984.

Attorney(s) appearing for the Case

Michael K. Madden, Shaw, Pittman, Potts & Trowbridge, Washington, D.C., James R. Treese, Alexandria, Va., for plaintiff.

Stuart M. Fischbein, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Paula M. Potoczak, Asst. U.S. Atty., Alexandria, Va., for defendant.

MEMORANDUM OPINION

CACHERIS, District Judge.

This case presents the issue of whether International Armament Corporation ("Interarms") is a "manufacturer" for purposes of the ten percent federal excise tax imposed on the sale by the "manufacturer, producer, or importer of ... [p]istols [or] [r]evolvers" pursuant to section 4181 of the Internal Revenue Code (I.R.C. § 4181 (1980)). Interarms brings this tax...

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