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OLIVE v. COMMISSIONER

Docket No. 14406-08.

139 T.C. 19 (2012)

MARTIN OLIVE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 2, 2012.

Attorney(s) appearing for the Case

Henry G. Wykowski and Chris Wood (student), for petitioner.

Daniel J. Parent, for respondent.

KROUPA, Judge:

This case stems from the operation of petitioner's sole proprietorship, the Vapor Room Herbal Center (Vapor Room). The Vapor Room's principal business is the retail sale of marijuana (medical marijuana) pursuant to the California Compassionate Use Act of 1996 (CCUA), codified at Cal. Health & Safety Code sec. 11362.5 (West 2007).1 The Vapor Room provides minimal activities and services as part of its principal...

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