NORDBYE, Chief Judge.
Defendant is charged with possessing and failing to register a 12 gauge single fifteen inch barrel sawed-off shot gun in violation of Section 3261 of the Internal Revenue Code. 26 U.S.C.A. § 3261. The uncontradicted evidence shows clearly the possession and a failure to register such a gun. Section 3261 provides:
"(b) Persons in general. Every person possessing a firearm shall register, with the collector of the district in which...
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