U.S. v. Dalton, No. 91-1149 (10th Cir.) (960 F.2d 121) (March 26, 1992) (Judge Stephanie K. Seymour)
The Court held that because the registration requirements of the National Firearms Act were passed pursuant to the taxing power, and because after the enactment of section 922(o) the government will no longer register or tax machineguns, section 922(o) has therefore "removed the constitutional legitimacy of registration as an aid …
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