No. 18-1122
Alpenglow Botanicals, LLC, et al. v. United States
Response RequestedResponse WaivedRelisted (2)
Tags: 26-usc-280e administrative-determination administrative-determinations administrative-law civil-rights criminal-culpability criminal-law criminal-penalties drug-crimes drug-trafficking due-process irs irs-investigation section-280e standing tax tax-deductions tax-law
Key Terms:
AdministrativeLaw FifthAmendment Punishment JusticiabilityDoctri
AdministrativeLaw FifthAmendment Punishment JusticiabilityDoctri
Latest Conference:
2019-06-20
(distributed 2 times)
Question Presented (AI Summary)
Taxpayer's challenge to IRS authority to investigate federal drug law crimes and administratively determine criminal culpability under 26 U.S.C. §280E, and whether §280E is a penalty for crime
Question Presented (from Petition)
QUESTIONS PRESENTED 1) Did Congress, under 26 U.S.C. §280E, empower the IRS and its civil auditors to investigate federal drug law crimes and administratively determine whether a taxpayer is criminally culpable under federal drug laws? 2) Is Section 280E — a provision that strips the taxpayer of the benefit of taking otherwise lawful deductions and credits if it is found that the taxpayer is a criminal drug trafficker — a penalty for crime?
Docket Entries
2019-06-24
Petition DENIED.
2019-06-04
DISTRIBUTED for Conference of 6/20/2019.
2019-05-29
Reply of petitioners Alpenglow Botanicals, LLC, et al. filed.
2019-05-20
Brief of respondent United States in opposition filed.
2019-04-10
Motion to extend the time to file a response is granted and the time is extended to and including May 20, 2019.
2019-04-09
Motion to extend the time to file a response from April 19, 2019 to May 20, 2019, submitted to The Clerk.
2019-03-20
Response Requested. (Due April 19, 2019)
2019-03-13
DISTRIBUTED for Conference of 3/29/2019.
2019-03-07
Waiver of right of respondent United States to respond filed.
2019-02-21
Petition for a writ of certiorari filed. (Response due March 29, 2019)
2018-12-21
Application (18A659) granted by Justice Sotomayor extending the time to file until February 22, 2019.
2018-12-13
Application (18A659) to extend the time to file a petition for a writ of certiorari from December 24, 2018 to February 22, 2019, submitted to Justice Sotomayor.
Attorneys
Alpenglow Botanicals, LLC, et al.
James David Thorburn — Thorburn Walker LLC, Petitioner
James David Thorburn — Thorburn Walker LLC, Petitioner
United States
Noel J. Francisco — Solicitor General, Respondent
Noel J. Francisco — Solicitor General, Respondent