Auto-Ordnance Corp. v. The United States

RE, Chief Judge.

Plaintiff, Auto-Ordnance Corp., a manufacturer of. semi-automatic carbines, sued to recover excise taxes assessed pursuant to 26 U.S.C. § 4181 on the “added value” of adjustable rear sights and front sight and compensator units sold with certain carbines that it manufactured. Auto-Ordnance appeals from an order of the United States Claims Court, which granted the defendant’s motion for summary judgment and dismissed its complaint.

The questions presented on this appeal are whether the Claims Court erred in finding that the adjustable rear sights and front sight and compensator…