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Olive v. Commissioner

United States Court of Appeals for the Ninth Circuit
792 F.3d 1146 (2015)


Facts

Martin Olive (plaintiff) operated a medical-marijuana dispensary in California. Olive sold marijuana and offered snacks and other services for free. Medical marijuana was legal in California, but the use and sale of medical marijuana was illegal under federal law. Section 280E of the Internal Revenue Code prohibited tax deductions associated with any business consisting of trafficking in controlled substances prohibited by federal law. The Tax Court ruled that Olive could not deduct his business expenses for his dispensary. Olive appealed.

Rule of Law

Issue

Holding and Reasoning (Graber, J.)

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