A Response to Professor Leff’s Tax Planning “Olive Branch” for Marijuana Dealers

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Assistant Professor of Law, Louisiana State University Law Center.

I thank Ellen Aprill, Adam Chodorow, John Colombo, Benjamin Moses Leff, Lloyd Hitoshi Mayer, Edward Richards, Stephen Schwarz, and Donald Tobin for their comments on this essay. I particularly thank my research assistant Amelia Hurt for her excellent assistance.