Judge Morrison neatly and effectively lays out the statutory gravesite of the 24 (count ’em, 24) State-legal potteries in the Patients Mutual Assistance Collective Corporation, Inc., T. C. Memo. 2024-98, filed 10/21/24.

The Patients want summary J that the traffic-stop in Section 280E is unconstitutional. They don’t get it, of course;  but one has to think, with north of $4 million in deficiency on the table, this is a prelude to an appeal. The Patients argue Eighth Amendment excessive fines and Tenth Amendment States’ rights.

Judge Morrison cites the usual Tax Court precedents, blowing off the Patients in four (count ’em, four) pages.

“Neither of PMACC’s arguments has merit. Section 280E is constitutional under our precedent. N. Cal. Small Bus. Assistants Inc. v. Commissioner, 153 T.C. 65 (2019); see also Today’s Health Care II LLC v. Commissioner, T.C. Memo. 2021-96, at *7. The Controlled Substances Act is constitutional under Supreme Court precedent. Gonzales v. Raich, 545 U.S. 1 (2005). Therefore, we will grant respondent’s Motion for Summary Judgment and deny petitioner’s Motion for Summary Judgment.” T. C. Memo. 2024-98, at p. 3.