99 Iowa L. Rev. Bull. 39 (2014)

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Abstract

Although some ingenious solutions have been proposed to the problems posed by Section 280E pf the federal tax code, the situation remains untenable. The only solution to this current conundrum is a change in federal law; so long as marijuana remains illegal under the Controlled Substances Act, state marijuana policy will inevitably be frustrated. This brief Response to an Article by Professor Leff identifies some of these frustrations and proposes a few modest federal solutions.