Legal Opinion
Northern California Small Business Assistants Inc. v. Commissioner
United States Tax Court
Decided October 23, 2019No. 26889-16UnknownCited by 1 opinion
1Opinion of the Court
153 T.C. No. 4
UNITED STATES TAX COURT NORTHERN CALIFORNIA SMALL BUSINESS ASSISTANTS INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26889-16. Filed October 23, 2019. P is a California corporation that operates a medical marijuana dispensary legally under California law. R argues that P is subject to the limitations of I.R.C. sec. 280E, which disallows all deductions for a business that consists of trafficking in a controlled substance within the meaning of Schedule I or II of the Controlled Substances Act. P argues that I.R.C. sec. 280E imposes a gross receipts tax…
2Cases cited63 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- McDonald v. City of ChicagoSupreme Court of the United States · 2010
- United States v. HalperSupreme Court of the United States · 1989
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3Cited by1 opinion
- Northern California Small Business Assistants Inc. v. CommissionerUnited States Tax Court · 2019