Californians Helping to Alleviate Med. Problems, Inc. v. Comm'r
United States Tax Court
P provided counseling and other caregiving services (collectively, caregiving services) to its members, who were individuals with debilitating diseases. P also provided its members with medical marijuana pursuant to the California Compassionate Use Act of 1996, codified at Cal. Health & Safety Code sec. 11362.5 (West Supp. 2007). P charged its members a membership fee that generally reimbursed P for its costs of the caregiving services and its costs of the medical marijuana.
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P provided counseling and other caregiving services (collectively, caregiving services) to its members, who were individuals with debilitating diseases. P also provided its members with medical marijuana pursuant to the California Compassionate Use Act of 1996, codified at Cal. Health & Safety Code sec. 11362.5 (West Supp. 2007). P charged its members a membership fee that generally reimbursed P for its costs of the caregiving services and its costs of the medical marijuana. R determined that all of P's expenses were nondeductible under sec. 280E, I.R.C., because, R determined, the expenses…
1Opinion of the Court
Laro, Judge:
Respondent determined a $355,056 deficiency in petitioner’s 2002 Federal income tax and a $71,011 accuracy-related penalty under section 6662(a).1 Following concessions by respondent, including a concession that petitioner is not liable for the determined accuracy-related penalty, we decide whether section 280E precludes petitioner from deducting the ordinary and necessary expenses attributable to its provision of medical marijuana pursuant to the California Compassionate Use Act of 1996, codified at Cal. Health & Safety Code sec. 11362.5 (West Supp. 2007).2 We hold that those…
2Cases cited15 opinions
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Gonzales v. RaichSupreme Court of the United States · 2005
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- United States v. Oakland Cannabis Buyers' CooperativeSupreme Court of the United States · 2001
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3Cited by16 opinions
- Alpenglow Botanicals, LLC v. United StatesCourt of Appeals for the Tenth Circuit · 2018
- Olive v. CommissionerUnited States Tax Court · 2012
- High Desert Relief, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 2019
- Olive v. CommissionerCourt of Appeals for the Ninth Circuit · 2015
- Feinberg v. Comm'rUnited States Tax Court · 2017
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