Standing Akimbo, LLC v. United States
Citation | 955 F.3d 1146 |
Decision Date | 07 April 2020 |
Docket Number | No. 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. |
Court | U.S. Court of Appeals — Tenth Circuit |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
29 cases
-
Fed. Trade Comm'n v. Match Grp.
...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
...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
...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.
...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.")......
Request a trial to view additional results
1 firm's commentaries
-
Church Inquiries And Examinations By The IRS | A Look At Section 7611 And Its Exceptions
...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.
...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.
...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......