REMINGTON ARMS COMPANY v. UNITED STATES

Gary R. Allen,

, Tax Division,

of Justice, Washington, D.C. (Scott P. Crampton,

, Meyer Rothwacks

Richard W. Perkins,

, Tax Division,

of Justice, Washington, D.C.,

Stewart H. Jones, U.S.

, New Haven,

, on the brief), for defendant-

Richard C. Pugh, New York City (Ronald A. Partnoy, Bridgeport,

, Roger W. Thomas, Stephen L. Cohen,

Cleary, Gottlieb, Steen Hamilton, New York City, on the brief), for plaintiff-