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Revenue Ruling 97-9
Internal Revenue Service
1997–1 C.B. 77 (1997)
- Written by Jamie Milne, JD
Facts
A taxpayer purchased and used marijuana as a treatment for a medical disease as recommended by the taxpayer’s physician. Such purchase and use of marijuana was legal in the state where the taxpayer resided but remained illegal under federal law. The Internal Revenue Service issued a revenue ruling to clarify whether the taxpayer’s purchases of marijuana constituted deductible medical-care expenses under Internal Revenue Code § 213.
Rule of Law
Issue
Holding and Reasoning ()
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