In United States vs. Miller 307 U.S.174 (1939) in which Miller was arrested for carrying a sawed off shotgun without a stamp and tax paid required under the NFA of 1934. The judge ruled in Miller's favor citing the second amendment words for word. The US appealed and Attorneys for the United States argued four points:
1.The NFA is intended as a revenue-collecting measure and therefore within the authority of the Department of the Treasury.
2.The defendants transported the shotgun from Oklahoma to Arkansas, and therefore used it in interstate commerce.
3.The Second Amendment protects only the ownership of military-type weapons appropriate for use in an organized militia.
4.The "double barrel 12-gauge Stevens shotgun having a barrel less than 18 inches in length, bearing identification number 76230" was never used in any militia organization
On May 15, 1939 the Supreme Court, in a unanimous opinion by Justice McReynolds, reversed and remanded the District Court decision. The Supreme Court declared no conflict between the NFA and the Second Amendment had been established, writing:
"In the absence of any evidence tending to show that possession or use of a 'shotgun having a barrel of less than eighteen inches in length' at this time has some reasonable relationship to the preservation or efficiency of a well regulated militia, we cannot say that the Second Amendment guarantees the right to keep and bear such an instrument."