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Fifth Circuit Home Distillery Opinion Could Strengthen NFA Challenges

Old USA submachine gun closeup near glass of whiskey on wooden background iStock-985233138

The Fifth Circuit’s opinion in Morris v. DOJ did not decide the National Firearms Act question directly, but it may give fresh support to challengers arguing Congress cannot rely on the taxing power when no tax is actually being paid. That argument could have major implications for NFA registration requirements on suppressors, SBRs, SBSs, and AOWs.