United States v. Richard Albert Lauchli, Jr.

CUMMINGS, Circuit Judge.

This appeal concerns defendant’s conviction of violations of the National Firearms Act of 1934 (26 U.S.C. Sections 5801-5862) and Federal Firearms Act of 1938 (15 U.S.C. Sections 901-909). Under the earlier statute, the defendant was found guilty of manufacturing firearms without paying the requisite tax and without registering. He was also found guilty of transferring machine guns without paying the applicable tax, without obtaining the prescribed written orders from the transferees and without affixing tax stamps to the orders.

Under the 1938 statute, the defendant,…