JONES, Circuit Judge:
Appellant Anthony E. Burton appeals from a conviction under Title 26, Section 5851, of the National Firearms Act. He and his brother Zearl T. Burton, were convicted of having in their possession a sawed-off shotgun which was made in violation of 26 U.S.C.A. § 5821 in that prior to the making of the gun there had been both a failure to file the declaration of intent to make the gun and a failure to pay the making tax of $200.00, as required...
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