Legal Opinion
Olive v. Commissioner
Court of Appeals for the Ninth Circuit
Decided July 9, 2015No. 13-70510PublishedCited by 20 opinions
1Opinion of the Court
OPINION
GRABER, Circuit Judge:
Petitioner Martin Olive appeals the Tax Court’s decision assessing deficiencies and penalties for tax years 2004 and 2005, which arise from Petitioner’s operation of the Vapor Room Herbal Center (“Vapor Room”), a medical marijuana dispensary in San Francisco. The Tax Court held, among other things, that 26 U.S.C. (I.R.C.) § 280E precluded Petitioner from deducting any amount of ordinary or necessary business expenses associated with operation of the Vapor Room because the Vapor Room is a “trade or business ... consisting] of trafficking in controlled substances…
2Cases cited8 opinions
- MacKey v. Lanier Collection Agency & Service, Inc.Supreme Court of the United States · 1988
- Chamber of Commerce of United States of America v. WhitingSupreme Court of the United States · 2011
- E.A. Brannen and Frances K. Brannen v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- United States v. American Bar EndowmentSupreme Court of the United States · 1986
- Diana T. Vorsheck John P. Vorsheck v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
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3Cited by20 opinions
- Alpenglow Botanicals, LLC v. United StatesCourt of Appeals for the Tenth Circuit · 2018
- Green Solution Retail, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 2017
- County of Amador v. United States Department of the InteriorCourt of Appeals for the Ninth Circuit · 2017
- Feinberg v. Comm'rUnited States Tax Court · 2017
- Patients Mutual Assistance v. CirCourt of Appeals for the Ninth Circuit · 2021
15 more not listed; retrieve them via the Exa API.