International Armament Corp. v. United States

MEMORANDUM OPINION

CACHERIS, District Judge.

This case presents the issue of whether International Armament Corporation (“Interarms”) is a “manufacturer” for purposes of the ten percent federal excise tax imposed on the sale by the “manufacturer, producer, or importer of ... [pjistols [or] *1029[revolvers” pursuant to section 4181 of the Internal Revenue Code (I.R.C. § 4181 (1980)). Interarms brings this tax refund action to recover $3,429.10 in excise taxes paid for the quarter ending June 30, 1980. The Government has filed a counterclaim for the unpaid balance of the assessed interest on the…