In an unlikely and unusual dissenting opinion, Judge Gustafson appeared to be cribbing from the writings of the late tax protester, Irwin Schiff. You can find the dissent here: NCSBA, Inc. v CIR,153 T.C. No. 4 The case is about a law that disallows ALL tax deductions to legal, state licensed cannabis vendors. The chief judge thought the case was important enough to have the entire court review it, rather than just the trial judge. (See I.R.C. § 7460(b))
Tax Court Judges Channel Deceased Tax Protester Irwin Schiff
Tax Court Judges Channel Deceased Tax…
Tax Court Judges Channel Deceased Tax Protester Irwin Schiff
In an unlikely and unusual dissenting opinion, Judge Gustafson appeared to be cribbing from the writings of the late tax protester, Irwin Schiff. You can find the dissent here: NCSBA, Inc. v CIR,153 T.C. No. 4 The case is about a law that disallows ALL tax deductions to legal, state licensed cannabis vendors. The chief judge thought the case was important enough to have the entire court review it, rather than just the trial judge. (See I.R.C. § 7460(b))