Legal Opinion

Thompson/center Arms Company, a Division of the K.W. Thompson Tool Company, Inc. v. The United States

Court of Appeals for the Federal Circuit

Decided March 29, 1991No. 90-5091PublishedCited by 17 opinions

1Opinion of the Court

OPINION MAYER, Circuit Judge.

Thompson/Center Arms Company, a division of the K.W. Thompson Tool Company, Inc. (Thompson), appeals the judgment of the United States Claims Court dismissing its tax refund complaint. See 19 Cl.Ct. 725 (1990). We reverse.

Background

Thompson is a federally licensed sporting arms manufacturer. It has designed and manufactures for hunting, target shooting, and other sporting purposes a single shot pistol with a 10 inch barrel called a “Contender”. For a brief period in 1985, Thompson also manufactured a “Contender Carbine Kit” consisting of a 21 inch barrel, a wooden…

2Cases cited15 opinions

  1. Aaron v. Securities & Exchange CommissionSupreme Court of the United States · 1980
  2. Johns-Manville Corporation and Johns-Manville Sales Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1988
  3. United States v. KaiserSupreme Court of the United States · 1960
  4. United States v. Rex G. Endicott, United States of America v. John Stuart RobertsonCourt of Appeals for the Ninth Circuit · 1986
  5. United States v. William Calvin WoodsCourt of Appeals for the Fifth Circuit · 1977

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3Cited by17 opinions

  1. Gardner v. DerwinskiUnited States Court of Appeals for Veterans Claims · 1991
  2. United States v. Thompson/Center Arms Co.Supreme Court of the United States · 1992
  3. Douglas v. DerwinskiUnited States Court of Appeals for Veterans Claims · 1992
  4. Billie Brush v. Office of Personnel ManagementCourt of Appeals for the Federal Circuit · 1992
  5. United States v. James PalmieriCourt of Appeals for the Third Circuit · 1994

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