ALPENGLOW BOTANICALS, LLC v. U.S.

No. 17-1223.

894 F.3d 1187 (2018)

ALPENGLOW BOTANICALS, LLC, a Colorado Limited Liability Company; Charles Williams; Justin Williams, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

Filed July 3, 2018.


Attorney(s) appearing for the Case

James D. Thorburn ( Richard Walker with him on the briefs), Thorburn Walker LLC, Greenwood Village, Colorado, for Plaintiffs-Appellants.

Patrick J. Urda , Attorney, Tax Division ( Gilbert S. Rothenberg and Michael J. Haungs , Attorneys, Tax Division, and Counsel Robert C. Troyer , United States Attorney, with him on the brief), Department of Justice, Washington, D.C., for Defendant-Appellee.

Before HARTZ, MURPHY, and McHUGH, Circuit Judges.


Alpenglow Botanicals, LLC ("Alpenglow") sued the Internal Revenue Service ("IRS") for a tax refund, alleging the IRS exceeded its statutory and constitutional authority by denying Alpenglow's business tax deductions under 26 U.S.C. § 280E. The district court dismissed Alpenglow's suit under Federal Rule of Civil Procedure...

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