Jerald D. Zwak v. United States

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 is available to the taxpayer, we reverse.

FACTS

An undercover operation, conducted in 1979 by agents of the Alcohol, Tobacco &…