Patients Mutual Assistance v. CIR

  1. December 22, 2021

    Top Federal Tax Cases Of 2021

    In 2021, the U.S. Supreme Court declined to review an IRS summons seeking the identities of a law firm's clients, while federal courts rebuffed constitutional challenges to passport revocations and issued other noteworthy tax-related rulings. Here, Law360 looks back at some of the most significant federal tax decisions of the year.

  2. April 22, 2021

    9th Circ. Tosses Pot Co.'s Constitutional Attack On Tax Clause

    The Ninth Circuit shot down the cannabis industry's latest challenge to a tax code clause that bars pot businesses from taking deductions on Thursday after the court said it wouldn't consider an argument that the clause is unconstitutional.

  3. February 09, 2021

    Pot Dispensary's Tax Code Fight Faces Skeptics At 9th Circ.

    A California pot dispensary made its case before the Ninth Circuit on Tuesday that a clause in the tax code that bars marijuana businesses from taking nearly all deductions is unconstitutional, but at least two of the judges seemed skeptical of its position.

  4. September 24, 2020

    Pot Biz Can't Raise New Tax Arguments In 9th Circ., US Says

    A California dispensary faced with an $11 million tax bill cannot challenge a law prohibiting federal tax deductions for marijuana businesses because it didn't raise such arguments in the U.S. Tax Court, the government told the Ninth Circuit.

  5. July 14, 2020

    Tax Partner Exits Greenspoon Marder With Landmark Pot Suit

    The lead attorney in the landmark tax case brought by California cannabis company Harborside Health Center has left Greenspoon Marder LLP, taking the case with him, he told Law360 on Tuesday.

  6. June 03, 2020

    Cannabis Lobbies Urge 9th Circ. To Dump Pot Biz Tax Law

    The National Cannabis Industry Association and other groups are urging the Ninth Circuit to strike down the clause in the U.S. tax code that bars marijuana businesses from taking deductions, joining a California dispensary's appeal in its tax case to argue the clause is unconstitutional.

  7. May 27, 2020

    Dispensary Tells 9th Circ. Pot Biz Tax Law Is Unconstitutional

    California cannabis dispensary Harborside is urging the Ninth Circuit to strike down a clause in the tax code that bars companies like it from taking business deductions, arguing in a brief filed late Tuesday that the clause is unconstitutional.