Feinberg v. Comm’r of Internal Revenue, 916 F.3d 1330, 1332 (10th Cir. Feb. 26, 2019)

The Tenth Circuit rejected a medical marijuana dispensary’s argument that it was a violation of its Fifth Amendment rights to require the dispensary to bear the burden of proving the IRS erred in applying 26 U.S.C. § 280E to disallow deductions it had claimed for business expenses.  The court reasoned that a party who asserts the privilege against self-incrimination must bear the consequences of the lack of evidence.