No. 19-129

Neil Feinberg, et al. v. Commissioner of Internal Revenue

Lower Court: Tenth Circuit
Docketed: 2019-07-26
Status: Denied
Type: Paid
Response Waived
Tags: civil-rights controlled-substances-act drug-policy drug-trafficking federal-preemption federalism interstate-commerce irs-tax-code marijuana-legalization preemption state-legalization state-rights tax-law
Key Terms:
AdministrativeLaw FifthAmendment DueProcess Securities JusticiabilityDoctri
Latest Conference: 2019-10-01
Question Presented (AI Summary)

Did the Tenth Circuit err in holding that the Controlled Substances Act superseded and preempted Colorado marijuana laws?

Question Presented (OCR Extract)

QUESTION PRESENTED The State of Colorado legalized marijuana. The Federal Government contends that state-legal marijuana sales constitute unlawful drug trafficking prohibited by federal law. The IRS applied 26 U.S.C Sec. 280E against the Petitioners because they sold state-legal marijuana. The reason why the IRS applied the statute was because the IRS contends the Petitioners were federally unlawful drug traffickers. The question presented for review is: 1. Did the Tenth Circuit err in holding that the Controlled Substances Act superseded and preempted Colorado marijuana laws? (i)

Docket Entries

2019-10-07
Petition DENIED. Justice Gorsuch took no part in the consideration or decision of this petition.
2019-08-14
DISTRIBUTED for Conference of 10/1/2019.
2019-08-05
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
Main Document
2019-07-25
Petition for a writ of certiorari filed. (Response due August 26, 2019)
PetitionCertificate of Word CountProof of Service

Attorneys

Commissioner of Internal Revenue
Noel J. Francisco — Solicitor General, Respondent
Noel J. Francisco — Solicitor General, Respondent
Neil Feinberg, et al.
James David Thorburn — Thorburn Walker, LLC, Petitioner
James David Thorburn — Thorburn Walker, LLC, Petitioner