James David Thorburn

Jim’s primary background is commercial litigation in both state and federal courts. Prior to entering the cannabis practice, his primary focus was litigation in the real estate and construction fields. Beginning in 2012, Jim began emphasizing cannabis tax controversy law, taking on the most notable cannabis tax controversy cases in the nation. This experience made Jim a formidable force in cannabis tax controversy.

Jim’s most recent success is obtaining a Statement Opinion from Justice Clarence Thomas in his advocacy of Standing Akimbo, LLC v. United States, 141 S. Ct. 2236, 2237 (2021)(Thomas, J.), Justice Thomas questions whether the federal government has exceeded its commerce clause powers by continuing to ban cannabis on a federal level. As msn.com noted: “ Legal experts were quick to take note of Thomas’ statement as a harbinger of the imminent demise of federal authority to regulate marijuana.” Jim was the lead litigating attorney for Alpenglow Botanicals v. United States, 894 F.3d 1187 (10th Cir. 2018) where the Tenth Circuit Court found that exclusion of costs of goods sold from income is a constitutional right. Also, Jim had the honor of arguing the Feinberg v. Commissioner, 808 F.3d 813 (10th Cir. 2015) in front of now Justice Neil Gorsuch. The published decision has been described as a “technical loss but an artful win for the cannabis industry.”

Jim is on the forefront of the current federal and state issues affecting dispensaries and works hard to achieve successful outcomes for his clients. Jim works with state and national legislators to effect positive legislative change for the cannabis industry. He helps dispensaries, grow facilities, and other businesses navigate through complex federal legal issues including tax court and IRS audits. In addition to Section 280E issues, Jim also supplies general business representation, and helps dispensaries follow regulations under state cannabis laws.

Colorado

Colorado Supreme Court

ID Number: 21017

Since 1991

Colorado State Bar  # 21017

Member

1991 - Current