Thompson/Center Arms Co. v. United States

OPINION

MARGOLIS, Judge.

Plaintiff, a firearms manufacturer, claims a $200 tax refund, alleging that the tax was erroneously collected. The special excise tax at issue in this case is levied on the “making” of items statutorily defined as “firearms” under the National Firearms Act (NFA or Act). 26 U.S.C. § 5801 et seq., § 5821. The parties disagree as to whether two of the plaintiff’s products— the Contender pistol, possessed in conjunction with the Contender Carbine Kit — together comprise a “firearm” under 26 U.S.C. § 5845(a), which is thus taxable under the NFA. This case is before the court…