OPINION AND ORDER
REYNOLDS, Judge:
This action was brought by the United States against John Casanova and Casanova's, Inc., for possessing firearms which had not been registered with the Secretary of the Treasury or his delegate, as required by Title 26 U.S.C. § 5841; in violation of Title 26 U.S.C. § 5851. Both defendants originally pleaded "not guilty" but on September 6,
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