Home Distilling Limits in Tax Code Struck Down by Appeals Court

The US Tax Code’s Reconstruction-era ban on home distilling is unconstitutional and can’t be enforced, a federal appeals court ruled Friday.

Siding with Texas-based “certified bourbon steward” Rick Morris and other members of his Hobby Distillers Association, the US Court of Appeals for the Fifth Circuit said the ban goes beyond Congress’ taxation powers and isn’t “necessary and proper” to carrying out that function.

The purpose of taxation is to collect money and to generate revenue to fund government operations and is limited to those functions, Judge Edith H. Jones wrote for the court. Sections 5601(a)(6) and 5178(a) of ...