The U.S. Supreme Court has agreed to review an 1868 federal ban on distilling spirits at home. The tax connection? Challengers argue Congress exceeded its constitutional taxing power by prohibiting home distilling. Government attorneys say the restriction helps prevent evasion of federal excise taxes. Federal law makes home distilling a crime punishable by up to five years in prison and a $10,000 fine. Two federal appeals courts reached conflicting decisions on the ban. The Supreme Court case could clarify the limits of Congress’s authority to regulate activities as part of collecting taxes. The case is expected to be argued next year.
