confidential informant.” The court concluded that “the taped conversations unequivocally ... demonstrate that the Defendant ... desired a device that could blow through a wall or a roof and start a fire. A device with a delayed timer to allow for the creation of an alibi.” The court then sentenced Dodge principally to 63 months in prison. Defendant Borkoski was found guilty, following a jury trial, of conspiring to possess an unregistered firearm. The court sentenced him principally to 64 months in prison. DISCUSSION I. The National Firearms Act Claim Dodge and Borkoski contend that the NFA is a taxing measure that may only be invoked to the extent that it aids in the collection of taxes. See Sonzinsky v. United States, 300 U.S. 606, 513-14, 57 S.Ct. 554, 555-56, 81 L.Ed. 772 (1937) (<HOLDING>). Since the government is exempt from paying a
holding that montana could require indians who sold cigarettes to nontribal members to add the states tax to the sale price of the cigarettes and thereby aid the states collection and enforcement of the tax holding that the states allegation that the congressional act at issue that went beyond the power of congress and impinged on that of the state  did not suffice as a basis for invoking an exercise of judicial power holding that registration requirements that aid in the collection of taxes are valid exercise of congress power to tax holding that the university was not a political subdivision of the state because it had no power to tax or cause taxes to be levied holding that title ii of the ada was a valid use of congress power under section 5 of the fourteenth amendment