Finding treasure
I’m with Kevin, I’ve never seen it either. It seems that in U.S. v. Rock Island Armory (C.D.Ill.1991), the court ruled that:
In sum, since enactment of 18 U.S.C. sec. 922(o), the Secretary has refused to accept any tax payments to make or transfer a machinegun made after May 19, 1986, to approve any such making or transfer, or to register any such machinegun. As applied to machineguns made and possessed after May 19, 1986, the registration and other requirements of the National Firearms Act, Chapter 53 of the Internal Revenue Code, no longer serve any revenue purpose, and are impliedly repealed or are unconstitutional.
Even better, the .gov decided not to appeal because they knew they would lose. Short version: taxing is OK but banning is not.
May 22nd, 2007 at 1:57 pm
If the Rock Island case is under a different district, this could force both the Fincher case and the Rock Island case into the SCOTUS.