CHAMP: How the Tax Court Finessed a Bad Statute

2 Pages Posted: 23 Jan 2008

See all articles by Joel S. Newman

Joel S. Newman

Wake Forest University - School of Law


In Californians Helping to Alleviate Medical Problems, Inc. v. Commissioner (CHAMP), the Tax Court allowed business deductions for the expenses incurred in the sale of marijuana, despite the provisions of Internal Revenue Code Section 280E, which appears to disallow such deductions. This piece commends the Tax Court for finding a way around a bad statute. It then recommends that the statute should be repealed entirely.

Keywords: taxation, marijuana, deductions

JEL Classification: H25

Suggested Citation

Newman, Joel S., CHAMP: How the Tax Court Finessed a Bad Statute. Tax Notes, Vol. 116, No. 10, 2007, Wake Forest Univ. Legal Studies Paper No. 1086692, Available at SSRN:

Joel S. Newman (Contact Author)

Wake Forest University - School of Law ( email )

P.O. Box 7206
Winston-Salem, NC 27109
United States

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
PlumX Metrics