Having been swept along for nine days “by the force of the hostile winds on the fishy sea,” Odysseus and his crew came to a strange land. After securing their ships, Odysseus sent some of his “companions ahead, telling them...more
For years, many have argued that the federal government should legalize marijuana. Despite a vocal minority advocating for legalization, such efforts have largely fallen on deaf ears....more
- Both Code sections end with a capital letter. - Both are in Subchapter B. - Both have to do with deductions. - Both treat certain types of businesses differently than others for no good reason. -...more
It’s a new year, but why not live in the past just long enough to talk briefly about that last couple of Section 280E cases that trickled in at the end of 2018? Today, I’m reviewing the two Harborside cases....more
If you read my most recent post on Section 280E of the Internal Revenue Code, you might have picked up on my disappointment with the Alpenglow opinion. Whether the conclusion is right or wrong, in my estimation, it could have...more
With the medical marijuana licensing process now underway in Oklahoma, it might be well to consider some of the effects that holding a patient or commercial license have on an individual’s ability to exercise the right to...more
As the legal landscape of marijuana use shifts in both the United States and Canada, new questions arise as to the impact of drug use on admission to the United States. Currently, under both U.S. and Canadian federal law,...more
Today, we’re picking up right where we left off last week, shedding more light on Section 280E by examining some of the noteworthy cases (and one memo) that have come to define it....more