I’ve brewed beer in my garage, and Washington never objected. Had I added a still and made whiskey, the same government could have fined me up to $10,000 and jailed me for up to five years. On Oct. 19, the Supreme Court agreed to decide whether Congress may impose that rule, in Department of Justice v. McNutt. I say it may not. Congress can tax whiskey, but the taxing power doesn’t come with a key to the family garage.
My brewing career was short. Once I priced my time, supplies, and cleanup, the six-pack at the liquor store won. What I kept was the satisfaction of making something myself. Washington treats that hobby kindly. An adult may brew up to 100 gallons of beer a year for personal use without federal tax, and a household with two or more adults may brew 200.
