Gravenstein 116, LLC v. United States

In the United States Court of Federal Claims GRAVENSTEIN 116, LLC, Plaintiff, No. 25-997 v. Filed: January 30, 2026 THE UNITED STATES, Defendant. Christina Tallulah Lanier of Brotman Law, San Diego, CA, for Plaintiff. Joseph R. Longenecker of the United States Department of Justice, Tax Division, Washington, D.C., for Defendant. With him on the briefs was Jason Bergmann of the United States Department of Justice, Tax Division, Washington, D.C. MEMORANDUM AND ORDER Federal tax law denies any “deduction or credit” to a taxpayer whose business “consists of trafficking in controlled substances.”…