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The Tax Court departs from its general policy of ruling uniformly for all taxpayers where
Amphetamines
Stimulant drugs that speed up the nervous system, often used to treat conditions like ADHD.
Tolerance
The capacity to endure continued subjection to something, such as a drug or environmental conditions, without adverse reaction.
Drug
A substance which has a physiological effect when ingested or otherwise introduced into the body, often used for medicinal, recreational, or performance-enhancing purposes.
Effect
The change that is a result or consequence of an action or condition, often used in the context of examining causes and their impacts.
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