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In this episode, Rik Thakrar and Lee Wilson go over the federal taxation of health-related marijuana dispensaries. This episode discusses two Tax Court situations – Californians Assisting to Alleviate Health-related Issues, Inc. v. Commissioner, 128 T.C. 173 (2007) and Olive v. Commissioner, 139 T.C. two (2012)- as properly as the history major up to these situations.