U.S. Tax Court Podcast

U.S. Tax Court Podcast episodes:

• 03.21.2016

  Episode 12 - Federal Taxation of Medical Marijuana Dispensaries

  In this episode, Rik Thakrar and Lee Wilson discuss the federal taxation of medical marijuana dispensaries. This episode discusses two Tax Court cases - Californians Helping to Alleviate Medical Problems, Inc. v. Commissioner, 128 T.C. 173 (2007) and Olive...

  
• 03.21.2016

  Episode 11 - Deference to IRS Treasury Regulations - Part 3

  In this episode, Rik Thakrar and Lee Wilson continue their discussion of deference to treasury regulations. They discuss several cases, including Loving v. U.S., 742 F. 3d 1013 (D.C. Cir. 2014) and King v. Burwell, 576 U.S. ______ (2015).

  
• 03.21.2016

  Episode 10 - Deference to IRS Treasury Regulations - Part 2

  In this episode, Rik Thakrar and Lee Wilson continue their discussion of deference to treasury regulations. Cases discussed include Mayo Foundation v. U.S., 131 S. Ct. 704 (2011); National Cable & Telecommunications Association v. Brand X Internet Services, 545...

  
• 03.21.2016

  Episode 9 - Deference to IRS Treasury Regulations - Part 1

  In this episode, Rik Thakrar and Lee Wilson discuss deference to treasury regulations. Cases discussed include Skidmore v. Swift & Co., 323 U.S. 134 (1944); Chevron, U.S.A. Inc. v. NRDC Inc., 467 U.S. 837 (1984); Smiley v. Citibank, 517...