PATIENTS MUT. ASSIST. COLLECTIVE CORP. v. COMM'R

Docket Nos. 29212-11, 30851-12, 14776-14.

151 T.C. 176 (2018)

151 T.C. No. 11

PATIENTS MUTUAL ASSISTANCE COLLECTIVE CORPORATION D.B.A. HARBORSIDE HEALTH CENTER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 29, 2018.


Attorney(s) appearing for the Case

Henry G. Wykowski and Christopher A. Wood , for petitioner.

Nicholas J. Singer and Julie Ann Fields , for respondent.


Patients Mutual owns what may well be the largest marijuana dispensary in America. To the Commissioner that just makes it a giant drug trafficker, unentitled to the usual deductions that legitimate businesses can claim, unable even to capitalize its indirect costs into its inventory, and subject to penalties for taking contrary positions...

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