West Headnote of the Day – October 7, 2009

October 7, 2009

West's Key 220 Internal Revenue
West's Key 220XXXII Offenses
West's Key 220XXXII(A) In General
West's Key 220k5265 k. Firearms and Destructive Devices.

A device is not covered by the statute prohibiting the making of an explosive device merely because the device explodes.
United States v. Hammond, 371 F.3d 776 (11th Cir. 2004)

220 Internal Revenue