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.
Appealed from: United States District Court for the District of Delaware
Decided January 27, 2010
Opinion by Dyk, Circuit Judge
For Appellant: Robert G. Nath, Robert G. Nath PLLC
For Appellee: Teresa T. Milton, US Department of Justice, Tax Division