Did the Tax Cuts and Jobs Act Remove the Teeth of 280E? August 14, 2019 Ben Condon Best Practices, Policy & Legal, Retail 0 Comments It seems that a cannabis dispensary could make a very strong case to run a portion of rent, payroll, utilities, security, and other overhead items through cost of goods sold... Read More→
What Contributions Did the Harborside Tax Court Case Make Towards the Development of Marijuana-related Case Law? December 27, 2018 Spencer Bunn Banking, Finance & Real Estate 0 Comments On November 29, 2018, the United States Tax Court (“Tax Court”) handed down a highly-anticipated decision in Patients Mutual Assistance Collective Corporation dba Harborside Health Center v. Commissioner (“Harborside”). The Harborside case involved a dispute over the deductibility of business expenses… Read More→