Tax code $280$e was created in $1982$ after Jeffrey Edmondson, a Minneapolis$-$based man who dealt amphetamines, cocaine, and marijuana, won a lawsuit against the IRS to claim business expenses.

During the taxable year of $1974,$ Edmondson received $1\mathrm{.}1$ million amphetamine pills, $100$ pounds of marijuana, and $13$ ounces of cocaine from a supplier on consignment. Edmondson reported on his $1974$ return that his cost of goods sold for these products was $$105,300,$ itemizing deductions, which included a couple thousand miles he put on his automobile, the cost of a scale to weigh his product, packaging costs, a couple hundred dollars in long$-$distance and local business calls and a portion of his rent for his home office.

The court decided that he was entitled to "both ordinary and necessary" business expenses in $1981.$ The next year, however, Congress passed tax code $280$e$,$ banning businesses that trafficked Schedule I or Schedule II substances from taking business expenses besides the cost of goods sold.

Describe what the IRS means by "both ordinary and necessary".

Many people believe: "The bottom line is this: If you want $280$ e to go away, we need the states where cannabis is still illegal to legalize it$,"$ says Thorburn. "That way the people of Congress will be willing to vote to de$-$schedule and get rid of $280e$ and institute banking."

What are your thoughts?