S.W. Daniel, Inc., a Georgia Corporation, by and Through Its President Sylvia Daniel v. United States

HILL, Circuit Judge:

S.W. Daniel, Inc. a manufacturer of firearms, brought this action against the Internal Revenue Service (hereinafter “IRS”) claiming entitlement to a refund of excise taxes paid on SSMII-AI’s. At trial S.W. Daniel, Inc., claimed that the IRS had improperly classified the 168 single-shot weapons as “machine guns”, and that as a result the Service had inappropriately levied $400 in taxes per gun. 1

26 U.S.C. § 5845 defines a machine gun broadly, including in its description: (1) “any weapon which shoots, is designed to shoot, or can be readily restored to shoot, automatically…