SPEIDELL v. U.S. THROUGH INTERNAL REVENUE SERVICE

Nos. 19-1214, 19-1215, 19-1216 19-1217, 19-1218.

978 F.3d 731 (2020)

Eric D. SPEIDELL, Petitioner-Appellant, v. UNITED STATES of America, THROUGH its agency the INTERNAL REVENUE SERVICE, Respondent-Appellee. The Green Solution Retail, Inc., a Colorado corporation; Green Solution, LLC, a Colorado limited liability company; Infuzionz, LLC, a Colorado limited liability company; Green Earth Wellness, Inc., a dissolved Colorado corporation, Plaintiffs-Appellants, v. United States of America, through its agency the Internal Revenue Service, Defendant-Appellee. Green Solution, LLC, a Colorado limited liability company; Green Earth Wellness, Inc., a dissolved Colorado limited liability Company; TGS Management, LLC, a Colorado limited liability company; S-Type Armored, LLC, a Colorado limited liability company; IVXX Infuzionz, LLC, a Colorado limited liability company, Petitioners-Appellants, v. United States of America, through its agency the Internal Revenue Service, Respondent-Appellee. Medicinal Wellness Center, LLC, a Colorado limited liability company; Medicinal Oasis, LLC, a Colorado limited liability company; Michael Aragon, an individual; Judy Aragon, an individual; Steven Hickox, an individual, Petitioners-Appellants, v. United States of America, through its agency the Internal Revenue Service, Respondent-Appellee.

United States Court of Appeals, Tenth Circuit.

Filed October 20, 2020.


Attorney(s) appearing for the Case

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

Nathaniel S. Pollock , Attorney, United States Department of Justice, Tax Division, Washington DC ( Richard E. Zuckerman , Principal Deputy Assistant Attorney General, and Travis A. Greaves , Deputy Assistant Attorney General, United States Department of Justice, Washington, DC; Gilbert S. Rothenberg and Michael J. Haungs , Attorneys, United States Department of Justice, Tax Division, Washington, DC; and Jason R. Dunn , United States Attorney, Office of the United States Attorney for the District of Colorado, Denver, Colorado, with him on the briefs), appearing for Appellee.

Before BRISCOE, MORITZ, and CARSON, Circuit Judges.


This case examines the power of the Appellee, the Internal Revenue Service ("IRS" or "Agency"), to enforce a provision in the tax code disallowing deductions for business activities concerning controlled substances which are illegal under federal law. That provision states as follows:

No deduction or credit shall...

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