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
CALIFORNIANS HELPING TO ALLEVIATE MEDICAL PROBLEMS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Californians Helping to Alleviate Med. Problems, Inc. v. Comm'r
No. 20795-05
United States Tax Court
128 T.C. 173; 2007 U.S. Tax Ct. LEXIS 14; 128 T.C. No. 14;
May 15, 2007, Filed
The court allowed deductions apportioned on a percentage of the total deductions to taxpayer's care giving services, based upon the number of employees and space involved in only care giving, and denied the deductions based on sales of medical marijuana; however, labor and other costs the Commissioner…
2Cases cited16 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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