I talked about this on the @BAXUSco happy hour Friday, but if you missed it - this is a really good case! SCOTUS just agreed to review a 158-year-old federal ban on distilling spirits at home. The law at issue, 26 U.S.C. § 5178(a)(1)(B), says: “No distilled spirits plant for the production of distilled spirits shall be located in any dwelling house, in any shed, yard, or inclosure connected with any dwelling house…” Violating it is a felony under 26 U.S.C. § 5601(a)(6)… up to 5 years in prison and a $10,000 fine. There is no exception for personal or non-commercial use (unlike beer and wine). The question before the Court (DOJ v. McNutt, No. 26-204): Whether this location ban is “necessary and proper” to carry into execution Congress’s power to “lay and collect Taxes.” The 5th Circuit said no. It held the ban is not “plainly adapted” to the taxing power because it doesn’t collect revenue - it prevents production that could be taxed. The court warned that accepting the government’s theory would let Congress ban almost any at-home activity that might theoretically hide taxable conduct (I AGREE WITH THIS). The government (and the 6th Circuit in a related case) argue the ban is a longstanding tool to stop tax evasion, because home stills are hard to inspect. This is a pure Necessary and Proper Clause / taxing power case. Oral argument likely next year, decision by summer 2027.