HIGH DESERT RELIEF, INC. v. U.S.

Nos. 17-2083 & 17-2095.

917 F.3d 1170 (2019)

HIGH DESERT RELIEF, INC., a New Mexico Non-Profit Corporation, Plaintiff-Appellant, v. UNITED STATES of America, Through Its Agency the Internal Revenue Service, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

FILED March 5, 2019.


Attorney(s) appearing for the Case

James D. Thorburn ( Richard Walker with him on the briefs), Thorburn Walker, LLC, Greenwood Village, CO, for Plaintiff-Appellant.

Michael J. Haungs , Attorney, Tax Division ( David A. Hubbert , Deputy Assistant Attorney General, Tax Division; Gilbert S. Rothenberg and Patrick J. Urda , Attorneys, Tax Division; and Robert C. Troyer , former Acting United States Attorney, of counsel; with him on the briefs) Department of Justice, Washington, D.C., for Defendant-Appellee.

Before LUCERO, HOLMES, and EID, Circuit Judges.


This case arises out of the efforts of the Internal Revenue Service ("IRS") to investigate the tax liability of High Desert Relief, Inc. ("HDR"), a medical marijuana dispensary in New Mexico. The IRS began an investigation into whether HDR had improperly paid its taxes, and specifically whether it had improperly taken deductions...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases