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Income Tax Keyed to Graetz
Olive v. Commissioner
Citation:
792 F.3d 1146 (9th Cir. 2015)Facts
Martin Olive, operated a medical marijuana dispensary called the Vapor Room Herbal Center (“Vapor Room”) in San Francisco, California, where medical marijuana is legal by state law. Olive filed taxes for the dispensary in 2004 and 2005, claiming deductions of $236,502 and $417,569, respectively. The Vapor Room was set up to a community center in that the establishment included games, books, art supplies, couches, chairs, and communal spaces. The Vapor Room would also provide vaporizes for members to use at no charge, and members could purchase marijuana at the facility or bring their own. Petitioner filed tax returns and claimed the above-mentioned deductions. The Commissioner of Internal Revenue disallowed the deductions based on section 280E of the Internal Revenue Code’s which prohibits any deductions or credits for businesses which traffic in controlled substances.
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