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PATIENTS MUT. ASSISTANCE v. COM'R OF INTERNAL REV.

No. 19-73078.

995 F.3d 671 (2021)

PATIENTS MUTUAL ASSISTANCE COLLECTIVE CORPORATION, dba Harborside Health Center, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL-REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed April 22, 2021.

Attorney(s) appearing for the Case

James B. Mann (argued), Brooklyn, New York, for Petitioner-Appellant.

Nathaniel S. Pollock (argued), Francesca Ugolini , and Michael J. Haungs , Attorneys; T. Joshua Wu , Deputy Assistant Attorney General; Richard E. Zuckerman , Principal Deputy Assistant Attorney General; Tax Division, United States Department of Justice, Washington, D.C.; for Respondent-Appellee.

Charles C. Sipos and Lauren Watts Staniar , Perkins Coie LLP, Seattle, Washington; Barak Cohen and Tre A. Holloway , Perkins Coie LLP, Washington, D.C.; for Amicus Curiae National Cannabis Industry Association.

Jennifer E. Benda , Hall Estill Hardwick Gable Golden & Nelson P.C., Denver, Colorado, for Amici Curiae Marijuana Industry Group and Cannabis Trade Federation Action.

Before: Andrew D. Hurwitz and Daniel A. Bress, Circuit Judges, and Clifton L. Corker, District Judge.

OPINION

On its face, this tax case presents the technical issue whether a cannabis dispensary that purchases the marijuana it resells and that values its inventory using the cost method must account for its inventory cost in accordance with section 1.471-3(b) of the...

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