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IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MARYLAND * RSM, INC. dba VALLEY GUN OF BALTIMORE, et al., * Plaintiff v. 00-759 BRADLEY A. BUCKLES, Director, Bureau of Alcohol, Tobacco and Firearms, Defendant * * * * * * * * * * * * * * CIVIL ACTION NO. MJG-

MEMORANDUM OF DECISION

This case was tried before the Court without a jury. Court has heard the evidence, reviewed the exhibits,

The

considered the materials submitted by the parties, and had the benefit of the arguments of counsel. The Court now issues

this Memorandum of Decision as its findings of fact and conclusions of law in compliance with Rule 52(a) of the Federal Rules of Civil Procedure.

I.

BACKGROUND Since at least 1991 the Abrams family has operated a

business trading as "Valley Gun of Baltimore," selling, among other things, firearms and related items. Until 1996, Valley

Gun was a sole proprietorship of Mr. Melvin Abrams.

In 1996,

upon Melvin Abrams' death, RSM, Inc. ("RSM"), a Maryland corporation owned by his son, Sanford Abrams, has continued the business operating under the same name as the sole proprietorship. At all times relevant hereto, the operators

of Valley Gun (namely, Sanford Abrams as sole proprietor and RSM) have been Federal Firearms Licensees ("FFLs"). elected to maintain the pertinent records of the sole proprietorship so that, until March 2, 2000,1 RSM was responsible for answering official inquiries seeking information from the sole proprietorship record. Defendant Bradley A. Buckles is the Director of the Treasury Department's Bureau of Alcohol, Tobacco, and Firearms ("BATF"). BATF has been delegated the authority within the RSM

Department of the Treasury to administer and enforce the provisions of the Gun Control Act, Pub.L. No. 90-618, as amended by the Firearm Owners Protection Act of 1986, Pub.L. No. 99-308, presently codified at 18 U.S.C.

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Maryland Law