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. What has the tax court ruled about tax deductions for business expenses 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?

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

Which years tax returns receive notice of deficiency?