Case: Colorado-Licensed Marijuana Dispensary’s 16th Amendment Constitutional Challenge Denied (10th Cir.) (IRC §280E)

Congress’ choice to limit or deny deductions for the Colorado-licensed marijuana dispensary’s expenses under §280E does not violate the Sixteenth Amendment, the Tenth Circuit Court of Appeals held, affirming the district court’s judgment. District court didn’t commit reversible error when it converted the IRS’s motion to dismiss into a motion for summary judgment without providing them with sufficient notice and when it elected not to hold an evidentiary hearing. No precedential conclusion can be drawn from the denial of certiorari or the statements made by dissenting justices on other cases as Justice Thomas’s statement on another marijuana case was not ...