CANNA CARE, INC. v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 5678-12.

T.C. Memo. 2015-206

CANNA CARE, INC., A CALIFORNIA NOT-FOR-PROFIT CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

United States Tax Court.

Filed October 22, 2015.


Attorney(s) appearing for the Case

William R. McPike , for petitioner.

Randall G. Durfee and Sarah E. Sexton Martinez , for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined deficiencies in petitioner's Federal income tax of $229,473, $304,090, and $339,604 for 2006, 2007, and 2008, respectively. The issue for decision is whether respondent properly disallowed deductions for petitioner's operating expenses pursuant to section 280E...

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