The following excerpt is from United States v. Bass, 434 F.2d 1296 (2nd Cir. 1970):
3 Compare Haynes v. United States, 390 U.S. 85, 88, 98, 88 S.Ct. 722, 19 L.Ed.2d 923 (1968), where it is made apparent that the National Firearms Act was predicated upon an exercise of Congressional power in the field of taxation.
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