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2.33 MB
Extraction Summary
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People
10
Organizations
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Locations
2
Events
2
Relationships
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Quotes
Document Information
Type:
Investment report / legal analysis (page 83)
File Size:
2.33 MB
Summary
This document is page 83 of a 2017 report by Ackrell Capital regarding the U.S. legal landscape for cannabis. It details the application of Section 280E of the tax code to cannabis businesses and discusses the Patent Act, listing several specific cannabis-related patents issued by the USPTO (including one held by the U.S. federal government) despite the drug's federal illegality. The document bears a House Oversight Committee Bates stamp, but contains no direct text references to Jeffrey Epstein or his associates on this specific page.
Timeline (2 events)
2007
U.S. Tax Court decision in Californians Helping to Alleviate Medical Problems, Inc. v. Commissioner regarding Section 280E.
United States
2017
U.S. Court of Appeals for the Ninth Circuit decision in Canna Care, Inc. v. Commissioner regarding Section 280E.
United States
Locations (1)
| Location | Context |
|---|---|
Relationships (2)
U.K.-based GW Pharmaceuticals holds multiple cannabis-related U.S. patents.
the U.S. federal government itself holds a patent for methods of treating certain diseases with cannabinoids (U.S. Patent 6,630,507).
Key Quotes (2)
"The Patent Act does not expressly prohibit the issuance of U.S. patents for inventions or discoveries that are unlawful or designed to serve an unlawful purpose"Source
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Quote #1
"And despite the federal government’s position for purposes of the CSA that marijuana has no currently accepted medical use in treatment in the United States, the U.S. federal government itself holds a patent for methods of treating certain diseases with cannabinoids (U.S. Patent 6,630,507)."Source
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Quote #2
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