Legal Opinion
Thomas A. Demko and Penn Arms, Inc. v. United States
Court of Appeals for the Federal Circuit
Decided June 9, 2000No. 99-5121PublishedCited by 31 opinions
1Opinion of the Court
SMITH, Senior Circuit Judge.
Thomas A. Demko and Penn Arms, Inc., appeal from the decision of the Court of Federal Claims denying their motion for summary judgment and granting the United States’ cross-motion for summary judgment. Specifically, the court held that the Bureau of Alcohol, Tobacco and Firearms (“ATF”) had the authority to classify the Striker-12 shotgun as a “destructive device” as defined in 26 U.S.C §§ 5845(a)(8), (f)(2) (1994), and thus subject to a $200.00 transfer tax pursuant to 26 U.S.C. § 5811 (1994). See Demko v. United States, 44 Fed.Cl. 83 (1999). Because the Court of…
2Cases cited18 opinions
- Price Waterhouse v. HopkinsSupreme Court of the United States · 1989
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Mistretta v. United StatesSupreme Court of the United States · 1989
- Landreth Timber Co. v. LandrethSupreme Court of the United States · 1985
- United States v. Thompson/Center Arms Co.Supreme Court of the United States · 1992
13 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Tegal Corporation v. Tokyo Electron America, Inc. Tegal Corporation v. Tokyo Electron America, Inc. Tegal Corporation v. Tokyo Electron America, Inc.Court of Appeals for the Federal Circuit · 2001
- Southwest Software, Inc., Plaintiff-Cross v. Harlequin Incorporated, Harlequin Limited, and Ecrm TrustCourt of Appeals for the Federal Circuit · 2000
- Patrick J. Griffin, Iii, and Gregory S. Clemmer v. Secretary of Veterans AffairsCourt of Appeals for the Federal Circuit · 2002
- Franklin California Tax-Free v. Commonwealth of Puerto RicoCourt of Appeals for the First Circuit · 2015
- Merck & Co. v. Hi-Tech Pharmacal Co.Court of Appeals for the Federal Circuit · 2007
26 more not listed; retrieve them via the Exa API.