How Fifth Circuit panel's home distillery opinion could help NFA challenges
6:00am Tuesday, April 14, 2026
On April 10, a three-judge panel of the U.S. Court of Appeals for the Fifth Circuit issued its opinion in Morris v. DOJ, reinforcing a long-standing constitutional limit on Congress’s taxing power: it may impose taxes that raise revenue, but it cannot simply prohibit conduct under the guise of taxation.




