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Memorandum Opinion and Order
Pending before the court is Defendant West Virginia Parkways Authority’s Motion to Dismiss. [ECF No. 17]. Parties have responded, [ECF No. 23], and replied, [ECF No. 28]. Parties have also submitted supplemental briefs as directed by the court. [ECF Nos. 36, 37]. This motion is ripe for decision.
Memorandum Opinion and Order
Pending before the court is a Motion to Dismiss filed by Defendant Nicholas Elias Boggess. [ECF No. 55]. Parties have responded [ECF No. 58] and replied [ECF No. 59] and the Motion is ripe for decision. On December 3, 2019, the Government filed an indictment against Defendant charging him with possession of a firearm not registered under the National Firearms and Transfer Record in violation of 26 U.S.C. §§ 5841, 5861(d), and 5871. [ECF No. 16]. Specifically, Defendant is charged with knowingly possessing a pipe bomb, a destructive device, which was not registered. Defendant filed this Motion to Dismiss on the grounds that 26 U.S.C. § 5861(d) is an unconstitutional exercise of the Taxing Power both facially and as applied to Defendant. [ECF No. 55, at 1]. For the reasons stated below, Defendant’s Motion to Dismiss is DENIED...
Memorandum Opinion and Order
I have reviewed Plaintiff’s Class Action Complaint [ECF No. 1], Defendant’s Motion to Dismiss [ECF No. 17], the Memorandum in Support [ECF No. 18], the attached exhibits, Plaintiff’s Opposition [ECF No. 26], and Defendant’s Reply [ECF No. 27]. In addition, I have reviewed the supplemental authority filed by both parties during the pendency of the Motion to Dismiss [ECF Nos. 38, 39, 40, 44, 45]. For the reasons stated herein, the Court finds that Defendant’s motion should be GRANTED.