Elizabeth Stevens Talks to Law360 on Coca-Cola's Appeal Made Harder by Cannabis Ruling


Coca-Cola may have an uphill battle in its appeal of an unfavorable U.S. Tax Court ruling in a transfer pricing case, based on the Ninth Circuit's rejection of constitutional arguments in a recent case involving a marijuana business.

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"The principle that new arguments can't be raised on appeal is pretty much black-letter law," said Elizabeth Stevens of Caplin & Drysdale. "I doubt you'll find the general rule to be any different in any circuit."

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