November 17th, 2020
In Part III, we present the landscape of today's U.S. cannabis industry, explain how 280E cripples current cannabis operators, and show you how 280E does not satisfy any War on Drugs policy goals.
November 11th, 2020
In Part II, we continue the story of 280E into the 1970's and 80s where President Nixon declared a War on Drugs, the Controlled Substances Act, and take a look at the plain text of 280E itself.
November 10th, 2020
In Part I, we introduce section 280E, walk through the evolution of the U.S. Tax Code, and learn how the U.S. Supreme Court interpreted "deductibility" under the Code through the 1950's and 60's.
