Cases: Auto-Ordnance Corp. v. United States, 822 F.2d 1566 (Fed. Cir. 1987); Service Armament Co. v. United States, 567 F.2d 377 (Ct. Cl. 1977); Mars Equipment Corp. v. United States, 437 F. Supp. 97 (N.D. Ill. 1977)
There is hereby imposed upon the sale by the manufacturer, producer, or importer of the following articles a tax equivalent to the specified percent of the price for which so sold:
Articles taxable at 10 percent—
Pistols.
Revolvers.
Articles taxable at 11 percent—
Firearms (other than pistols and revolvers).
Shells, and cartridges.