The Supreme Court has agreed to hear Department of Justice v. McNutt, a challenge to an 1868 federal law that bans home distilleries. The law imposes a tax on distilled spirits but also makes it a crime to produce spirits like bourbon and whiskey at home, with penalties including fines up to $10,000 and five years in prison. The case was brought by the Hobby Distillers Association and individual members who want to operate home stills.
The Fifth Circuit ruled that the ban violates both the Taxation Clause and the Necessary and Proper Clause, reasoning that the ban does not raise revenue and instead prevents production that could generate it. The government argues that the ban is a convenient and useful way to prevent tax evasion, because a home still is easier to conceal than a commercial distillery. The Sixth Circuit reached the opposite conclusion in a related case, Ream v. Department of the Treasury, holding that the ban is a necessary and proper exercise of Congress's power to collect taxes.
Both sources agree on the facts of the case and the circuit split. Reason's commentary emphasizes that the case is likely the most significant Necessary and Proper Clause decision since NFIB v. Sebelius, and argues that the power claimed by the government is "great and independent" rather than merely ancillary. SCOTUSblog presents the arguments more neutrally, noting that the challengers call the case a "fundamental question" of federal power. The Court will likely hear oral argument early next year, with a decision expected by late June or early July.