Authorities Cited: United States Code 26 U.S.C. § 5861(d) 28 U.S.C. § 1291 Supreme Court 376 U.S. 483, 488-490 Circuit Courts 164 F.3d 1323, 1329 383 F.3d 1215, 1220 498 F.3d 1115, 1124 Federal Rules of Appellate Procedure Fed. R. App. P. 34(a)(2)