Browning Arms Co. v. United States

OPINION

HORN, Judge.

The plaintiff, Browning Arms Company (Browning Arms), filed a complaint in this court for the recovery of “erroneously or illegally assessed and collected” excise taxes from the defendant. The plaintiff claims that from 1991 through 1993, Browning Arms paid excise taxes on firearms it sold, but mistakenly included the sale of exempt parts and accessories associated with the firearms in the calculation of the excise taxes paid to the government. According to the plaintiffs complaint, the Regional Director of the United States Department of the Treasury, Bureau of Alcohol,…