Fifth Circuit Home Distillery Opinion Could Strengthen NFA Challenges

Summary

A Fifth Circuit ruling in *Morris v. DOJ* on April 10, 2026, concerning home distilleries, reinforced constitutional limits on Congress's taxing power, stating it cannot prohibit conduct under the guise of taxation if no revenue is raised. This precedent could strengthen challenges to the NFA's registration requirements for suppressors, SBRs, SBSs, and AOWs, as the tax on these items has been reduced to zero, supporting cases like *Brown v. ATF* in the Eastern District of Missouri.