Standing Akimbo, LLC v. United States

Citation955 F.3d 1146
Decision Date07 April 2020
Docket NumberNo. 19-1049,19-1049
Parties STANDING AKIMBO, LLC, a Colorado limited liability company; Peter Hermes, an individual; Kevin Desilet, an individual; Samantha Murphy, an individual; John Murphy, an individual, Petitioners - Appellants, v. UNITED STATES of America, THROUGH its agency the INTERNAL REVENUE SERVICE, Respondent - Appellee.
CourtU.S. Court of Appeals — Tenth Circuit
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29 cases
  • Fed. Trade Comm'n v. Match Grp.
    • United States
    • United States District Courts. United States District Court (Columbia)
    • 1 Mayo 2023
    ...v. Wheeling-Pittsburgh Steel Corp., 648 F.2d 118, 128 (3d Cir. 1981); see also, e.g., Standing Akimbo, LLC v. United States ex rel. IRS, 955 F.3d 1146, 1155 (10th Cir. 2020) (“[I]t is . . . clear that the [target] must make a substantial preliminary showing before even limited discovery nee......
  • Harper v. Rettig
    • United States
    • United States District Courts. 1st Circuit. United States District Courts. 1st Circuit. District of New Hampshire
    • 26 Mayo 2023
    ...the requirements of United States v. Powell[.]” 888 F.2d 208, 213 n.3 (1st Cir. 1989); see also Standing Akimbo, LLC v. United States, 955 F.3d 1146, 1166 (10th Cir. 2020) (“The IRS has met the Powell factors establishing the Fourth Amendment reasonableness of the Standing Akimbo summons. T......
  • Speidell v. United States
    • United States
    • United States Courts of Appeals. United States Court of Appeals (10th Circuit)
    • 20 Octubre 2020
    ...the dispensaries fighting the summonses in this case. The dispensaries have lost every time. See Standing Akimbo, LLC v. United States , 955 F.3d 1146, 1150–69 (10th Cir. 2020) ; High Desert Relief, Inc. v. United States , 917 F.3d 1170, 1174–98 (10th Cir. 2019) ; Feinberg v. Comm'r of Inte......
  • Flor v. Univ. of N.M.
    • United States
    • United States District Courts. 10th Circuit. District of New Mexico
    • 20 Junio 2020
    ...and Recommended Disposition, the Court deems them waived. See Standing Akimbo, LLC v. United States through Internal Revenue Serv. , 955 F.3d 1146, 1154 (10th Cir. 2020) ("[T]he Taxpayers have waived this argument by not raising it until objecting to the magistrate judge's recommendation.")......
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1 firm's commentaries
  • Church Inquiries And Examinations By The IRS | A Look At Section 7611 And Its Exceptions
    • United States
    • Mondaq United States
    • 15 Febrero 2023
    ...taxpayer and to third parties who may have relevant information. See 26 U.S.C. ' 7602(a)(2); Standing Akimbo, LLC v. United States, 955 F.3d 1146, 1154 (10th Cir. 2020). If a person or entity fails to comply with a summons, the IRS can bring an enforcement proceeding in a district court. 26......
2 books & journal articles
  • TAX ISSUES AFFECTING MARIJUANA BUSINESSES.
    • United States
    • South Dakota Law Review Vol. 67 No. 3, September 2022
    • 22 Septiembre 2022
    ...tax on net income, whether the business is legal or not. (10.) 141 S.Ct. 2236 (2021) (mem.). (11.) Standing Akimbo, LLC v. United States, 955 F.3d 1146 (10th Cir. 2020). The specific issue was the validity of a third-party summons issued by the Internal Revenue Service to a Colorado marijua......
  • FEDERALISM, CANNABIS, AND PUBLIC HEALTH: PROHIBITION IS WRONG, BUT RAICH IS STILL RIGHT.
    • United States
    • South Dakota Law Review Vol. 67 No. 3, September 2022
    • 22 Septiembre 2022
    ...See 21 U.S.C. [section] 812, Sched. I(c)( 10) (2013 &Supp. 2022). (2.) 545 U.S. 1 (2005). (3.) Id at 22, 24, 32-33. (4.) 955 F.3d 1146 (10th Cir. (5.) Standing Akimbo, LLC v. United States, 141 S.Ct. 2236,2236-37 (2021) (statement of Thomas, J., respecting denial of certiorari). (6.) Se......

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