Authorities Cited: United States Code 18 U.S.C. § 922(g)(1) 26 U.S.C. § 5845(a) 26 U.S.C. § 5845(a)(6) 26 U.S.C. § 5845(a)(7) 26 U.S.C. § 5861 26 U.S.C. § 5861(d) 26 U.S.C. § 5861(i) Supreme Court 401 U.S. 601, 691 507 U.S. 725 511 U.S. 600 Circuit Courts 916 F.2d 628, 632 993 F.2d 886 71 F.3d 813, 815-816 94 F.3d 1519, 1524 103 F.3d 953 113 F.3d 1244 114 F.3d 1192 115 F.3d 882, 888 139 F.3d 1355, 1357 242 F.3d 1028 975 F. Supp. 1280, 1283