Supreme Court of the United States · Official docket →
Alpenglow Botanicals, LLC, et al. v. United States
Paid petition · United States Court of Appeals for the Tenth Circuit, No. 17-1223 · judgment July 3, 2018
Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.
Questions presented
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Did Congress, under 26 U.S.C. §280E, empower the IRS and its civil auditors to investigate federal drug law crimes and administratively determine whether a taxpayer is criminally culpable under federal drug laws?
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Is Section 280E – a provision that strips the taxpayer of the benefit of taking otherwise lawful deductions and credits if it is found that the taxpayer is a criminal drug trafficker – a penalty for crime?
Counsel of record
For petitioner
James David Thorburn
Thorburn Law Group
For respondent
Noel John Francisco
Jones Day
Proceedings
- Jun 24 2019Petition DENIED.
- Jun 04 2019DISTRIBUTED for Conference of 6/20/2019.
- May 29 2019Reply of petitioners Alpenglow Botanicals, LLC, et al. filed.
- May 20 2019Brief of respondent United States in opposition filed.
- Apr 10 2019Motion to extend the time to file a response is granted and the time is extended to and including May 20, 2019.
- Apr 09 2019Motion to extend the time to file a response from April 19, 2019 to May 20, 2019, submitted to The Clerk.
- Mar 20 2019Response Requested. (Due April 19, 2019)
- Mar 13 2019DISTRIBUTED for Conference of 3/29/2019.
- Mar 07 2019Waiver of right of respondent United States to respond filed.
- Feb 21 2019Petition for a writ of certiorari filed. (Response due March 29, 2019)
- Dec 21 2018Application (18A659) granted by Justice Sotomayor extending the time to file until February 22, 2019.
- Dec 13 2018Application (18A659) to extend the time to file a petition for a writ of certiorari from December 24, 2018 to February 22, 2019, submitted to Justice Sotomayor.