Legal Opinion
Alpenglow Botanicals, LLC v. United States
Court of Appeals for the Tenth Circuit
Decided July 3, 2018No. 17-1223PublishedCited by 100 opinions
1Opinion of the Court
McHUGH, Circuit Judge.
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 12(b)(6) for failure to state a claim upon which relief could be granted, and denied Alpenglow's subsequent motion under Federal Rule of Civil Procedure 59(e) to reconsider the judgment. Exercising jurisdiction under 28 U.S.C. § 1291 , we affirm.
I.…
2Cases cited42 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Leary v. United StatesSupreme Court of the United States · 1969
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3Cited by100 opinions
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