Credit: Lightspring/Shutterstock.com. Legal marijuana law concept. 'Justice Thomas's Statement Is Not Even Dicta': 10th Circuit Rejects Marijuana Dispensary Owners' Reliance on Justice's Comments in Tax Dispute
"But we want to be very clear: We will continue to faithfully apply Gonzales v. Raich unless the Supreme Court instructs us otherwise," concluded Circuit Judge Bobby R. Baldock. "The taxpayers cannot show the IRS lacked a legitimate purpose based on Justice Thomas's statement."
February 01, 2023 at 05:31 PM
7 minute read
Marijuana
The original version of this story was published on Law.com
The U.S. Court of Appeals for the Tenth Circuit has sided with the Internal Revenue Service over access to third-party held information in audits of licensed Colorado marijuana dispensaries and rejected the taxpayers' reliance on Justice Clarence Thomas' nonprecedential statement doubting the integrity of Gonzales v. Raich as supplemental authority.
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