THORBURN LAW GROUP, LLC

We Help You Grow a Better Tomorrow

OUR SERVICES

We offer a full suite of legal services to entities of all types and sizes that work within or alongside the regulated cannabis industry. If you are considering hiring an attorney for your cannabis business needs, we suggest reading through our practice areas listed here that will answer common questions you may have about the process. 

TAX

We provide representation throughout the audit process, from inception to completion. We represent clients in federal and state audits, including but not limited to: 280E, income, sales and use, occupational privilege, and personal property tax.

LITIGATION

We provide litigation representation in all areas cannabis, including but not limited to: tax defense, land use and zoning disputes, construction disputes, contract disputes, licensing issues, and regulatory disputes. 

LAND USE AND ZONING

Our representation includes but is not limited to: the special use permit or other entitlements process, ensuring compliance with local zoning ordinances, and  working with local regulators and planners to ensure that the business overcomes any land use or zoning obstacles that may arise.  

CONSTRUCTION

We represent clients from the beginning phases of construction up through the conclusion of a project

REAL ESTATE

We provide both transactional and litigation real estate representation, including contract and regulatory issues. 

OUR LITIGATION PRACTICE

We are the leader in the most innovative and sophisticated cannabis litigation in the nation, and we have had several published opinions. We have received national recognition as leading litigators for the cannabis industry's highest profile cases -  and have recognized significant wins for the industry along the way.

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We have caught the attention of the Supreme Court of the United States. Most notably, Justice Clarence Thomas issued a statement in our firm's Standing Akimbo v. United States case. The statement can be seen as a warning to the federal government to lay off of state legal cannabis. You can view this case along with our other published cannabis cases HERE. 

Feinberg v. Commissioner, 808 F.3d 813 (10th Cir. 2015) (Feinberg I) and Feinberg v. Commissioner, 916 F.3d 1330 (10th Cir. 2019) (Feinberg II)


Click to hear oral argument
 

(Published) - Argued on a writ of mandamus, in front of now Justice Neil Gorsuch. Justice Gorsuch’s opinion in Feinberg has been described as a “technical loss but an artful win for the cannabis industry.”

Standing Akimbo, Ltd. Liabl. Co. v United States, 955 F.3d 1146 (10th Cir. 2020) 


Click to hear oral argument

(Published) - Addressing the question of whether state expressly legal marijuana laws are preempted by the federal Controlled Substances Act, as well as whether 26 U.S.C. §280E violates the Sixteenth Amendment to the Constitution by taxing more than constitutional income.

Alpenglow Botanicals v. United States, 894 F.3d 1187 (10th Cir. 2018) 



Click to hear oral argument

(Published) - The Tenth Circuit Court of Appeals determined that costs of goods sold is a constitutionally mandated exclusion from business income for which Congress cannot interfere. 

Green Solution Retail, Inc. v. United States, 855 F.3d (10th Cir. 2017)


Oral argument not available

(Published) - Arguing whether the IRS has the authority to administratively determine that a taxpayer has trafficked in a controlled substance, without a previous conviction.

High Desert Relief v. United States, 917 F.3d 1170 (10th Cir. 2019) 



Click to hear oral argument

(Published) - Addressing the question of whether state expressly legal marijuana laws are preempted by the federal Controlled Substances Act, as well as whether 26 U.S.C. §280E violates the Sixteenth Amendment to the Constitution by taxing more than constitutional income.