Banco Popular De Pr v. Vega Hernandez, Americo

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that the rule of lenity applies to the interpretation of an ambiguous provision of the National Firearms Act, a civil statute with criminal provisions
• holding that the rule of lenity applies to a tax statute with both criminal and civil applications
• holding that the rule of lenity applies to a tax statute with both criminal and civil applications
• explaining that short-barreled rifles are regulated under the National Firearms Act (26 U.S.C. §§ 5841, 5845 (2018)) for this very reason
• observing that the rule of lenity applies to statutes having both criminal and civil applications, even where the application at issue is civil in nature
• stating that criminal penalties may be imposed under the National Firearms Act without proof of willfulness or knowledge

Source: CourtListener parenthetical corpus (CC0).