United States v. M-K Specialties Model M-14 MacHinegun Serial Number 1447797

ORDER GRANTING THE GOVERNMENT’S MOTION FOR SUMMARY JUDGMENT AND FORFEITING THE DEFENDANT PROPERTY TO THE GOVERNMENT

KEELEY, District Judge.

This forfeiture action is pending on competing motions for summary judgment filed by the Government and the claimants. For the following reasons, the Court GRANTS the Government’s motion for summary judgment and FORFEITS the defendant property to the Government.

I. BACKGROUND

A. Brief Statutory Primer

The National Firearms Act (“NFA”), 26 U.S.C. § 5801 et seq., provides for the federal taxation of certain classes of firearms, including, but not limited to,…