26 U.S.C. § 280E
Expenditures in connection with the illegal sale of drugs
No deduction or credit shall be allowed for any amount paid or incurred during the taxable year in carrying on any trade or business if such trade or business (or the activities which comprise such trade or business) consists of trafficking in controlled substances (within the meaning of schedule I and II of the Controlled Substances Act) which is prohibited by Federal law or the law of any State in which such trade or business is conducted.
Notes of Decisions
Cited in 14
cases (3 in the last 5 years), 1988–2025 · leading case: Alpenglow Botanicals, LLC v. United States, 894 F.3d 1187 (10th Cir. 2018).
Alpenglow Botanicals, LLC v. United States, 894 F.3d 1187 (10th Cir. 2018). “Alpenglow Botanicals, LLC ("Alpenglow") sued the Internal Revenue Service ("IRS") for a tax refund, alleging the IRS exceeded its statutory and constitutional authority by denying Alpenglow's business tax deductions under 26 U.S.C. § 280E. The district court dismissed…”
In Re: State Question No. 807, Initiative Petition No. 423, 2020 OK 57 (Okla. 2020). “§§ 1961-1968, and Section 280E of the Internal Revenue Code, 26 U.S.C. § 280E. Because the United States Supreme Court has not addressed this question, the Supremacy Clause permits us to perform our own analysis of federal law.”
High Desert Relief, Inc. v. United States, 917 F.3d 1170 (10th Cir. 2019). “" 26 U.S.C. § 280E. Because HDR refused to furnish the IRS with requested audit information, the IRS issued four summonses to third parties in an attempt to obtain the relevant materials by other means.”
Standing Akimbo, LLC v. United States, 955 F.3d 1146 (10th Cir. 2020). “See 26 U.S.C. § 280E. In May 2017, the IRS began investigating whether Standing Akimbo had claimed business deductions prohibited by § 280E.”
Speidell v. United States, 978 F.3d 731 (10th Cir. 2020). “26 U.S.C. § 280E. The Appellants are affiliated with marijuana dispensaries in Colorado, where that line of business is legal under state law.”
Feinberg v. Comm'r of Internal Revenue, 916 F.3d 1330 (10th Cir. 2019). “After the Taxpayers claimed THC's income and losses on their tax returns, the IRS conducted an audit and disallowed certain deductions under 26 U.S.C. § 280E, which prohibits deductions for businesses engaged in unlawful trafficking of controlled substances.”
Green Solution Retail, Inc. v. United States, 855 F.3d 1111 (10th Cir. 2017). “The IRS made initial findings that Green Solution trafficked in a controlled substance and is criminally culpable under the CSA.”
Canna Care, Inc. v. Comm'r, 694 F. App'x 570 (9th Cir. 2017). “The Internal Revenue Service had determined those tax deficiencies because it found that Section 280E of the Internal Revenue Code, 26 U.S.C. § 280E, disallowed Appellant’s purported business expense deductions.”
Feinberg v. Comm'r, 808 F.3d 813 (10th Cir. 2015). “See 26 U.S.C. § 280E. So it is that today prosecutors will almost always overlook federal marijuana distribution crimes in Colorado but the tax man never will.”
Bilzerian v. United States, 41 Fed. Cl. 134 (Fed. Cl. 1998). “, 26 U.S.C. § 280E (1982). Congress has forbidden certain deductions for payments made in furtherance of illegality even where the payments themselves were not proscribed.”
Wood v. United States, 693 F. Supp. 452 (E.D. La. 1988). “See Holt, supra, at 80 , and 26 U.S.C. § 280E. A loss deduction will not be allowed where the deduction would frustrate a sharply defined National or State policy.”
Rifle Remedies, LLC v. Internal Revenue Serv., The (D. Colo. 2021). “26 U.S.C. § 280E. The IRS states that, of 2,670 pages of responsive documents, 2,572 were released in full, 65 were released in part, and 78 were withheld in full.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.