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‘Section 280E’

Interesting New Tax Court Decision on Section 280E

Jan. 23, 2019—[Updated 1/24/19 to elaborate a bit on my two observations] Happy (belated) new year! Back in late November 2018, the United States Tax Court issued a noteworthy decision in a tax proceeding against Harborside Health Center, one of the nation’s largest (if not THE) largest state licensed marijuana suppliers. The full decision in Patients Mutual...

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