U.S. Appeals Court Upholds Federal Home-Distilling Ban as Valid Exercise of Taxing Power

The U.S. Court of Appeals for the Sixth Circuit held that the federal prohibition on possessing stills in dwelling houses is a constitutional exercise of Congress’s authority under the Taxing and Necessary and Proper Clauses. The taxpayer, an individual who operates a brewery, wanted to distill whiskey at home but faced felony prosecution under federal law that prohibits possessing stills in dwelling houses. The government moved to dismiss, arguing that the taxpayer lacked standing and that the ban was constitutional, while the taxpayer moved for summary judgment, claiming the ban exceeded Congress’s enumerated powers. The district court granted the government’s ...