Legal Opinion
Feinberg v. Comm'r of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided February 26, 2019No. 18-9005PublishedCited by 13 opinions
1Opinion of the Court
McHUGH, Circuit Judge.
Neil Feinberg, Andrea Feinberg, and Kellie McDonald (collectively, the Taxpayers) were shareholders in Total Health Concepts, LLC (THC), a Colorado company allegedly engaged in selling medical marijuana. After the Taxpayers claimed THC's income and losses on their tax returns, the IRS conducted an audit and disallowed certain deductions under 26 U.S.C. § 280E, which prohibits deductions for businesses engaged in unlawful trafficking of controlled substances. The IRS then recalculated the Taxpayers' tax liability and issued a notice of deficiency for the unpaid balance.…
2Cases cited20 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Adler v. Wal-Mart Stores, Inc.Court of Appeals for the Tenth Circuit · 1998
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Speiser v. RandallSupreme Court of the United States · 1958
- Leary v. United StatesSupreme Court of the United States · 1969
15 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Standing Akimbo, LLC v. United StatesCourt of Appeals for the Tenth Circuit · 2020
- High Desert Relief, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 2019
- Speidell v. United StatesCourt of Appeals for the Tenth Circuit · 2020
- Cox v. WilsonCourt of Appeals for the Tenth Circuit · 2020
- Jordan v. Maxim Healthcare ServicesCourt of Appeals for the Tenth Circuit · 2020
8 more not listed; retrieve them via the Exa API.