by a pro-pot group projects a $60 million boost by 2017. -- Washington's campaign promises to devote more than half of marijuana taxes to substance-abuse prevention, research, education and health care. Washington state analysts have produced the most generous estimate of how much tax revenue legal pot could produce, at nearly $2 billion over five years. -- Oregon's measure, known as the Cannabis Tax Act, would devote 90 percent of recreational marijuana proceeds to the state's general fund. Oregon's fiscal analysts haven't even guessed at the total revenue, citing the many uncertainties inherent in a new marijuana market. They have projected prison savings between $1.4 million and $2.4 million a year if marijuana use was legal without a doctor's recommendation. I vaguely recall from my 2L tax class that the definition of income for federal tax purposes includes even ill-gotten gains.  Thus, those making money currently on medical marijuana sales in various states should already be paying federal income tax even though they are violating federal criminal laws.  Consequently, if (when?) a state legalizes all marijuana sales and allows more persons legally to earn income, there ought also be a benefit to the federal tax coffers as well even if federal criminal law does not change anytime soon.  (Dare I joke that maybe Mitt Romney will come to endorse pot legalization initiatives with the hope of reducing the percentage of voters who pay no federal income tax?) Comments I see no possible tax windfall so long as federal policy remains