Thanks Dave HERE IS MY take look at what I put in Bold
I didn't want to copy paste the entire Page so I pulled a few Arguments from the GOV. discussions on this page
http://www.law.cornell.edu/supct/html/91-0164.ZO.html--------------------------------------------------------------------------------
United States v. Zeidman, 444 F. 2d 1051, 1053 (CA7 1971) (pistol and attachable shoulder stock found "in different drawers of the same dresser" constitute a short barreled rifle). Here it is true, of course, that some of the parts could be used without ever assembling a firearm, but the likelihood of that is belied by the utter uselessness of placing the converting parts with the others except for just such a conversion. Where the evidence in a given case supports a finding of such uselessness, the case falls within the fair intendmentof "otherwise producing a firearm." See 26 U.S.C. § 5845(i). [n.5]
Here, however, we are not dealing with an aggregation of parts that can serve no useful purpose except the assembly of a firearm, or with an aggregation having no ostensible utility except to convert a gun into such a weapon. There is, to be sure, one resemblance to the latter example in the sale of the Contender with the converter kit, for packaging the two has no apparent object except to convert the pistol into something else at some point. But the resemblance ends with the fact that the unregulated Contender pistol can be converted not only into a short barreled rifle, which is a regulated firearm, but also into a long barreled rifle, which is not. The packaging of pistol and kit has an obvious utility for those who want both a pistol and a regular rifle, and the question is whether the mere possibility of their use to assemble a regulated firearm is enoughto place their combined packaging within the scope of "making" one.
It is of course clear from the face of the Act that the NFA's object was to regulate certain weapons likely to be used for criminal purposes, just as the regulation of short barreled rifles, for example, addresses a concealable weapon likely to be so used. But when Thompson/Center urges us to recognize that "the Contender pistol and carbine kit is not a criminal type weapon," Brief for Respondent 20, itdoes not really address the issue of where the line should be drawn in deciding what combinations of parts are "made" into short barreled rifles. Its argument goes to the quite different issue whether the single shot Contender should be treated as a firearm within the meaning of the Act even when assembled with a rifle stock.
Since Thompson/Center's observations on this extraneous issue shed no light on the limits of unassembled "making" under the Act, we will say no more about congressional purpose. Nor are we helped by the NFA's legislative history, in which we find nothing to support a conclusion one way or the other about the narrow issue presented here.
After applying the ordinary rules of statutory construction, then, we are left with an ambiguous statute. The key to resolving the ambiguity lies in recognizing that although it is a tax statute that we construe now in a civil setting, the NFA has criminal applications that carry no additional requirement of willfulness. Cf. Cheek v. United States, 498 U. S. ____, ____ (1991) (slip op., at 7) ("Congress has . . . softened the impact of the common law presumption [that ignorance of the law is no defense to criminal prosecution] by making specific intent to violate the law an element of certain federal criminal tax offenses"); 26 U.S.C. §§ 7201 7203 (criminalizing willful evasion of taxes and willful failure to file a return). Making a firearm without approval may be subject to criminal sanction, as is possession of an unregistered firearm and failure to pay the tax on one, 26 U.S.C. §§ 5861 5871.
It is proper, therefore, to apply the rule of lenity and resolve the ambiguity in Thompson/Center's favor. See Crandon v. United States, 494 U.S. 152, 168 (1990) (applying lenity in interpreting a criminal statute invoked in a civil action); Commissioner v. Acker,361 U.S. 87, 91 (1959). [n.9] Accordingly, we conclude that the Contender pistol and carbine kit when packaged together by Thompson/Center have not been "made" into a short barreled rifle for purposes of the NFA. [n.10] The judgment of the Court of Appeals is therefore
AffirmedI would think we MADE it well actually we didn't make(made) one
EDITED TOO SAY Do not do as I do, Do what you feel the Law states my Comments and actions are Mine and Mine A Lone 
