Blakley v. US, No. 09-5047

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.     

Read Blakley v. US, No. 09-5047

Appellate Information

Appealed from: United States District Court for the District of Delaware

Decided January 27, 2010

Judges

Before: Mayer, Plager and Dyk, Circuit Judges

Opinion by  Dyk,  Circuit Judge

Counsel

For Appellant:   Robert G. Nath, Robert G. Nath PLLC

For Appellee:  Teresa T. Milton, US Department of Justice, Tax Division