Feinberg v. Commissioner

Dec 08, 2015

OUTCOME: We are pleased to have received the 1st positive court decision on section 280E, which we believe will benefit the cannabis industry. In re Feinberg, 2015 U.S. App. LEXIS 22161 (10th Cir. Dec. 18, 2015)

Feinberg v. Commissioner is a Tax Court case where we have challenged the constitutionality of Section 280E as well as the jurisdiction of the IRS to determine whether the taxpayer has violated the Con ... trolled Substances Act. Issues in this case regarding how the Fifth Amendment privilege against self-incrimination applies to 280E has made it up to the Tenth Circuit Court of Appeals. To do this, we filed a “Petition for Writ of Mandamus” in the Tenth Circuit which the Court had agreed to hear. It is very rare and extraordinary for the Court of Appeals to hear oral argument on a petition for writ of mandamus.