Response or Comment
Mr. Silverberg’s comment stresses that the proponents of the legalization of marijuana have not been able to convince Congress to legalize it, and so it is appropriate for Congress to penalize trafficking in that drug. Apparently, he sees our contention that the penalty adopted in I.R.C. § 280E is irrational and contravenes established punitive jurisprudence as a backdoor attempt to accomplish indirectly, by weakening the penalties on the marijuana businesses, what has not been able to be accomplished by those seeking its federal legalization. That was not the motive for our proposal and is not a fair reading of our Prompt.
Kahn, Douglas A. and Howard Bromberg. "Response to 'Reverse Al Capone-ism' and the Tax Treatment of Marijuana Businesses." Columbia Journal of Tax Law. Tax Matters 8, no. 2 (2017): 32.