Many states have legalized the sale of marijuana for personal and/or medical purposes. However, it is still a federal crime to sell marijuana in any of the 50 states, regardless of the state laws. Income from any and all sources, including illegal activities, is taxable at the federal level, including income from the sale of marijuana. Read the Tax Court's opinion (not the TC Memo), in Patients Mutual Assistance Collective Corporation d.b.a. Harborside Health Center v. Commissioner of Internal Revenue to determine what the tax court has ruled about business expense deductions for those engaged in the sale of marijuana.

How would you properly cite the above case?

Patients Mutual Assistance Collective Corp vs Commissioner, T.C.

According to the taxpayer, which section of the IRC allows them to deduct business expenses? U.S. Code

According to the IRS, which section of the IRC prevents the taxpayer from deducting business expenses?

U.S. Code Congress enacted this statute in response to what court case? v T.C. Memo. -

Which years tax returns received notices of deficiency? (e.g. if the answers are 1991, 1992, 1993 and 1994 then you would enter 1991 in the first blank and 1994 in the second blank) through