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Anthony Deininger

University of Oklahoma - School of Law, Students

OK

United States

SCHOLARLY PAPERS

2

DOWNLOADS

84

TOTAL CITATIONS

0

Scholarly Papers (2)

1.

Taxation by Inertia: Conditional Design and the Withdrawal of Section 280E Enforcement Authority

Number of pages: 49 Posted: 24 Apr 2026
Anthony Deininger
University of Oklahoma - School of Law, Students
Downloads 56 (1,109,210)

Abstract:

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section 280E, cannabis rescheduling, schedule III, taxation, controlled substances act, tax disability, IRS enforcement authority, ambulatory incorporation, statutory predicates, tax collection liabilities, retroactivity, section 811, section 812, taxation by inertia, conditional design, marijuana rescheduling, tax relief, trulieve, curaleaf, green thumb industries, weed, thc, cbd, hemp, hemp-derived, marijuana

2.

The Opportunity to be Heard: Post-Loper Bright Analysis of Controlled Substances Act Rulemaking Procedures 

Number of pages: 10 Posted: 17 Jun 2026
Anthony Deininger
University of Oklahoma - School of Law, Students
Downloads 28

Abstract:

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Controlled Substances Act, Administrative Procedures Act, Drug Enforcement Agency, Rescheduling, Formal Rulemaking, Hybrid Rulemaking, Informal Rulemaking, Notice and Comment, Section 811, Section 553, Section 556, Section 557, Marijuana, ALJ Hearing, Due Process, Enabling Statutes, Oral Hearing