In the coming lawsuit(s) against the NFA registry for suppressors, short-barreled guns and AOWs, I fully expect this rather unknown case to be cited: U.S v Rock Island Armory, (1991) from the Central District of Illinois(!).In sum, since enactment of 18 U.S.C. § 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National Firearms Act, Chapter 53 of the Internal Revenue Code, no longer serve any revenue purpose, and are impliedly repealed or are unconstitutional. Accordingly, Counts 1(a) and (b), 2, and 3 of the superseding indictment are DISMISSED.
ATF decided not to appeal. They desperately wanted to avoid a binding precedent.
