Mr. Pullin’s thesis is that marijuana should be excluded from § 280E when it is operated legally under state law. However, his preferred solution is that the federal government remove marijuana from Schedules I and II of the Controlled Substances Act of 1970 (CSA), thereby legalizing it for federal law purposes. Either action would exclude the marijuana business from § 280E.
Kahn, Douglas A. and Howard Bromberg. "Response to Dude, Where's my Deduction?" Columbia Journal of Tax Law. Tax Matters 8, no. 2 (2017): 33.