BUMMER - Pot professionals have lost another round against the federal government. Cheryl Miller reports that the Tenth Circuit upheld the IRS’ authority to audit state-licensed marijuana dispensaries, rejecting a New Mexico outlet’s argument that the tax agency is acting as a surrogate for criminal prosecutors. Tuesday’s ruling was the latest blow for marijuana-related businesses seeking to take the full range of tax deductions available to other companies.

SHOWTIME - What is it with the profession’s fixation on “My Cousin Vinny”? Nate Robson and Mike Scarcella report that Chief Judge Merrick Garland in the D.C. Circuit is the latest appeals judge to cite, in an opinion, the 1992 movie starring Joe Pesci. Garland, whose reference to the movie is among the roughly 25 made by judges over the years, was included in the opening lines of an opinion issued Tuesday, which involved whether the firing of four labor union workers before a union vote was lawful. Wrote Garland, “In 1992, Vincent Gambini taught a master class in cross-examination. Trial counsel for the National Labor Relations Board and the National Union of Healthcare Workers apparently paid attention.”

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