United States Federal Circuit

Decision of the Court of Federal Claims awarding plaintiff $10,732 in attorney's fees under the Internal Revenue Code, arising from the imposition of a transfer tax on machine guns manufactured by plaintiff, is reversed as neither the ATF's action in denying the refund on the basis that the firearm had not been misclassified, nor the government's action in defending the denial of the refund on the same ground, was without substantial justification.

Appellate Information

• Decided 01/27/2010
• Published 01/27/2010

Judges

Court

• United States Federal Circuit

Counsel