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? Cite and summarize at least one US Tax Court case to support your answer