U.S. Court of Appeals for the Tenth Circuit
High Desert Relief, Inc. v. United States
This writing
- Type
- Opinion
- Filed
- March 5, 2019
- Case
- High Desert Relief, Inc. v. United States
- Case status
- Decided
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Opening text
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HOLMES, Circuit Judge. This case arises out of the efforts of the Internal Revenue Service ("IRS") to investigate the tax liability of High Desert Relief, Inc. ("HDR"), a medical marijuana dispensary in New Mexico. The IRS began an investigation into whether HDR had improperly paid its taxes, and specifically whether it had improperly taken deductions for business expenses that arose…
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