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ISSN 0042-6229
Print Articles
Vol. 66, Issue 2, 2021June 30, 2021 EDT

Puff, Puff, Tax: Internal Revenue Code Section 280E Penalizes State-Sanctioned Marijuana Companies and Undermines the Ability-to-Pay Principle

Joseph Thomas,
ability to paybusiness taxbusinesssection 280einternal revenue codetax codemarijuana lawmarijuana
Photo by Ryan Lange on Unsplash

Articles in Vol. 66, Issue 2, 2021

Vol. 66, Issue 2, 2021
  • Separation, Supremacy, and the Unconstitutional Rational Basis Test
    Joseph Diedrich
  • Common Law Baselines and Current Free Speech Doctrine
    Erica Goldberg
  • The Unfranchised Competitor Doctrine
    John Greil
  • A Wrinkle in Title VII: Rigid Evidentiary Requirements and Inadequate Causation Tests Trammel Women's Sex-Plus-Age Claims
    Lindsey Cook
  • Puff, Puff, Tax: Internal Revenue Code Section 280E Penalizes State-Sanctioned Marijuana Companies and Undermines the Ability-to-Pay Principle
    Joseph Thomas
Villanova Law Review
Joseph Thomas, Puff, Puff, Tax: Internal Revenue Code Section 280E Penalizes State-Sanctioned Marijuana Companies and Undermines the Ability-to-Pay Principle, 66 Villanova Law Review 451 (2021).
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