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Alpenglow at It Again

USA - April 3 2019 As discussed in more detail in my prior post, Alpenglow Botanicals (“Alpenglow”) is a state licensed Marijuana dispensary based in Colorado…

Sections 199A and 280E: So Much In Common?

USA - February 27 2019 It’s the last bullet that makes me wonder if or how §199A might influence the application of §280E in the future (assuming § 280E isn’t repealed…

Briefly: Harborside

USA - January 23 2019 It’s a new year, but why not live in the past just long enough to talk briefly about that last couple of Section 280E cases that trickled in at the…

In My Opinion: Alpenglow Botanicals v. United States

USA - November 7 2018 In Alpenglow, the 10th Circuit Court of Appeals was asked, among other less interesting questions, whether the IRS has authority to apply Section…

Making Sense of Internal Revenue Code Section 280E - Part II

USA - August 29 2018 Today, we’re picking up right where we left off last week, shedding more light on Section 280E by examining some of the noteworthy cases (and one…