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What Contributions Did the Harborside Tax Court Case Make Towards the Development of Marijuana-related Case Law?

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…

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