Grace Hood


An obscure tax code provision crafted for drug dealers is giving state-licensed medical marijuana dispensaries a headache.

In Colorado, federal income tax rates for dispensaries can soar as high as 70 percent because of a tax code section that does not allow businesses to claim certain deductions.

The section is known as 280E, and it was originally written for illegal drug traffickers. But today it's a thorn in the side of licensed dispensary owners like Erica Freeman.

Welcome to the 21st century classroom: a world where students watch lectures at home — and do homework at school. It's called classroom flipping, and it's slowly catching on in schools around the country.

When Jessica Miller, a high school sophomore in rural Bennett, Colo., sits down to do her chemistry homework, she pulls out her notebook. Then she turns on an iPad to watch a video podcast. Whenever the instructor changes the slide, Miller pauses the video and writes down everything on the screen.