I love this beer!
from the Moonlight website:
"Death & Taxes Black Beer
A San Fransico-Style Black Lager. Deceptively light-bodied and highly drinkable. Drinks like iced coffee with a different effect.
Style: San Francisco-style Black Lager
Alc/Vol: 5.0 %
Yeast: Lager
All that can be said to be certain in life."
Never tried to clone it, but my thinking is that a Schwarzbier recipe should be close. Dry finish, a bit less malty than something like Kostritzer? Malt and bitterness very well balanced.