Decision here.
Abramski was (is) a former cop (having been fired two years prior to the following events). His uncle wanted to buy a gun, and Abramski offered to use his old police ID card to get a discount. He bought the gun using his uncle's money and then gave his uncle the gun. This after signing a form declaring that he wasn't doing exactly that.
When the feds found out (because they were searching his house because he was a suspect in something else), he was charged with making a false statement on the form. His conviction was appealed all the way to the supreme court.
Abramski's argument was that his false statement was immaterial either because a) his uncle was eligible to own a gun anyway, or b) federal law doesn't prohibit someone from buying a gun on behalf someone else. The Supreme court held that a) doesn't matter and b) yes, it does. So Abramski's false statement was material and his conviction was upheld.
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