Harborside Section 280E appeal filed in Ninth Circuit Cannabis By: James Mann , Partner
The appeal of Harborside v. Commissioner was filed in the United States Court of Appeals for the Ninth Circuit yesterday. The brief can be found here . Harborside is appealing the adverse Tax Court decision on two grounds — Section 280E violates the Sixteenth Amendment and that Harborside correctly calculated its cost of goods sold.
The case is closely watched by the cannabis industry and two amicus briefs by industry groups are expected to be filed in support of Harborside’s position. James Mann was assisted on the brief by Eric Saar of the New York office and Allen Paxton of the Denver office.
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