Organic Cannabis Foundation v. Cir

FOR PUBLICATION UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT ORGANIC CANNABIS FOUNDATION, No. 17-72874 LLC, DBA Organicann Health Center, Tax Ct. No. Petitioner-Appellant, 10593-15 v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. NORTHERN CALIFORNIA SMALL No. 17-72877 BUSINESS ASSISTANTS, INC., Petitioner-Appellant, Tax Ct. No. 10594-15 v. COMMISSIONER OF INTERNAL OPINION REVENUE, Respondent-Appellee. Appeals from Decisions of the United States Tax Court Argued and Submitted October 22, 2019 San Francisco, California 2 ORGANIC CANNABIS FOUND. V. CIR Filed June 18, 2020…