Supreme Court of the United States · Official docket →
Standing Akimbo, LLC, et al. v. United States
Paid petition · United States Court of Appeals for the Tenth Circuit, No. 19-1049 · judgment April 7, 2020
Before the decision, roughly the 4.1% base rate. The model weighted this up for a dissent in the court below (flagged in the petition), a business petitioner, and a Tenth Circuit decision below.
Questions presented
The Petitioners allegedly operate a Colorado statelegal cannabis dispensary and sold cannabis in accordance with state law. The IRS claims that although the Petitioners are operating legally under state law, they are unlawful drug traffickers under federal law. The IRS seeks to apply 26 U.S.C. §280E against the Petitioners, to deny all deductions and credits in response to their purportedly unlawful drug trafficking – taxing something other than net income as income. The State of Colorado compels those who sell licensed cannabis pursuant to state law to provide the state plant tracking information in return for a promise of confidentiality. The IRS summonsed the confidential information from the State of Colorado in report form after the Petitioners claimed Fifth Amendment privilege from preparing the reports themselves. The IRS claims it needs the confidential information to determine the proper tax under §280E, but reserves all rights to share the incriminating information with federal law enforcement and has the power to do so. Given the above, the questions presented are:
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Under the Supremacy Clause, does Colorado’s expressly state-legal sales of cannabis violate the Controlled Substances Act?
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Does 26 U.S.C. §280E violate the Sixteenth Amendment to the Constitution by taxing more than constitutional income?
Counsel of record
For petitioner
James David Thorburn
Thorburn Law Group
For respondent
Brian H. Fletcher
Acting Solicitor General
Case
Conference history
Distributed for 13 conferences
Argument & decision
Decided June 28, 2021.
Proceedings
- Aug 23 2021Rehearing DENIED.
- Aug 13 2021Supplemental brief of petitioners Standing Akimbo, LLC, et al. filed.
- Jul 29 2021DISTRIBUTED.
- Jul 21 2021Petition for Rehearing filed.
- Jun 28 2021Petition DENIED. Statement of Justice Thomas respecting the denial of certiorari. (Detached Opinion)
- Jun 21 2021DISTRIBUTED for Conference of 6/24/2021.
- Jun 15 2021Rescheduled.
- Jun 14 2021DISTRIBUTED for Conference of 6/17/2021.
- Jun 08 2021Rescheduled.
- Jun 07 2021DISTRIBUTED for Conference of 6/10/2021.
- Jun 01 2021DISTRIBUTED for Conference of 6/3/2021.
- Jun 01 2021Rescheduled.
- May 25 2021Rescheduled.
- May 24 2021DISTRIBUTED for Conference of 5/27/2021.
- May 18 2021Rescheduled.
- May 17 2021DISTRIBUTED for Conference of 5/20/2021.
- May 11 2021Rescheduled.
- May 10 2021DISTRIBUTED for Conference of 5/13/2021.
- Apr 28 2021Rescheduled.
- Apr 26 2021DISTRIBUTED for Conference of 4/30/2021.
- Apr 21 2021Rescheduled.
- Apr 19 2021DISTRIBUTED for Conference of 4/23/2021.
- Apr 15 2021Rescheduled.
- Apr 12 2021DISTRIBUTED for Conference of 4/16/2021.
- Mar 31 2021Rescheduled.
- Mar 29 2021DISTRIBUTED for Conference of 4/1/2021.
- Mar 25 2021Rescheduled.
- Mar 22 2021DISTRIBUTED for Conference of 3/26/2021.
- Mar 18 2021Rescheduled.
- Mar 03 2021DISTRIBUTED for Conference of 3/19/2021.
- Mar 01 2021Certificate of Compliance filed with respect to reply brief of petitioner Standing Akimbo, LLC, et al.
- Feb 26 2021Reply of petitioners Standing Akimbo, LLC, et al. filed.
- Feb 12 2021Brief of respondent United States in opposition filed.
- Jan 11 2021Motion to extend the time to file a response is granted and the time is further extended to and including February 12, 2021.
- Jan 08 2021Motion to extend the time to file a response from January 13, 2021 to February 12, 2021, submitted to The Clerk.
- Dec 09 2020Motion to extend the time to file a response is granted and the time is extended to and including January 13, 2021.
- Dec 08 2020Motion to extend the time to file a response from December 14, 2020 to January 13, 2021, submitted to The Clerk.
- Nov 06 2020Petition for a writ of certiorari filed. (Response due December 14, 2020)