By Justin Hobson (January 14, 2019, 2:54 PM EST) -- We recently discussed the impact of the Harborside Health Center v. Commissioner of Internal Revenue opinion on cannabis tax planning[1], a tax court decision that disturbed, but didn't really surprise, those of us who regularly work on the application of tax rules in the cannabis industry. The industry faces a secondary assault following the U.S. Tax Court's opinion in Alternative Health Care Advocates v. Commissioner of Internal Revenue.[2] The opinion in Alternative raises new — more surprising and more disturbing — concerns regarding common cannabis tax planning strategies and focuses on the use of management companies....