Insights & News

Rules under the NFA allow NFA items to be owned by, and tax stamps issued to trusts rather than individual people. 27 C.F.R. § 479.11. This mitigates the second of the two significant limitations placed on NFA items because the NFA items owned by the trust may be passed around freely among the parties named in the trust. For example, assume a man owns a short-barreled rifle that his wife wants to shoot on a trip without her husband. If the husband and wife are not on an NFA trust that owns the short-barreled rifle, the husband would have to […]

Jared J. Roberts In defamation cases involving public figures, one phrase looms larger than any other: actual malice. It’s the legal standard that often decides whether a plaintiff can win a libel case. Under the rule set by New York Times Co. v. Sullivan (1964), a public figure has to show that the defendant made a false statement knowing it was false or with reckless disregard for the truth. In other words, the question isn’t just was it wrong? — it’s did they know or seriously doubt it was wrong? While this is a high bar, over the years, courts […]

There is an obscure tax statute that affects nearly everything in the firearm space from firearm manufacturing to sales and ownership. This statute is 26 U.S.C.A. §§ 5801-5872, more commonly called the “National Firearms Act,” or “NFA.” The NFA, first enacted in 1936, subjects several types of firearms to special taxes and heightened rules. This post will provide you with a crash-course in what the NFA is, what it regulates, and introduce some of the legal responsibilities that it places on firearm owners. The NFA regulates six classes of weapons: machineguns, [1] destructive devices, short-barreled shotguns, short-barreled rifles, silencers, and […]

The Second Amendment to the United States Constitution guarantees the right of the people to keep and bear arms. And as determined by the Supreme Court of the United States in New York State Rifle & Pistol Association, Inc. v. Bruen in 2022, the right to bear arms necessarily includes the right to carry. But the right to carry is not absolute and knowing when you can and can’t exercise it could be critical to keeping you out of jail. In the case of United States v. Jackson, a man named Brandon Glen Jackson found himself charged under 18 U.S.C. […]