So I ran across this the other day. It is, if the owner is to be believed, a clever attempt to stick to the letter of the law. As you and I know, a shotgun has to have a barrel of at least 18″ or its considered a short-barreled shotgun and subject to NFA stupidity. But, according to ATF, if the shotgun left the factory with a pistol grip stock then it is not considered a shotgun (because ATF defines a shotgun as having had (or been designed to have) a shoulder stock) and since it isnt a shotgun it doesn’t have a barrel length restriction. Nor does it count as a handgun, by the way. It’s simply “other”….but it has to fit ATF’s 26” envelope for overall length or it becomes ‘readily concealable’ and is then subject to federal buffoonery.
So, in theory, if you want a short little stubby shotgun without a shoulder stock you could do it without the paperwork as long as its built up on a gun that came from the factory with a pistol grip.
I admit, this thing looks wildly impractical but fun.