U.S. v. Dalton, 960 F.2d 121 (10th Cir.1992)
http://scholar.google.com/scholar_case?case=15990839115637936483&hl=en&as_sdt=0,37&sciodt=0,37
Is that still good law in the 10th (CO, KS, NM, OK, UT, WY)? I lost access to Westlaw and LN.
Does it apply to 18 USC § 922 (o) as well, or only I.R.C. §§ 5861(d), (e) ?