• McNeary v. Freehold Township

    C.P. # 2008-8094, 2007-10498, 2014-10233 (N.J. Dep't of Labor & Dev., Div. of Workers' Comp. 2018)A municipality must reimburse its employees for medical marijuana expenses when such marijuana use has been approved under New Jersey’s Compassionate Use Medical Marijuana Act (CUMMA).Although there is a conflict between federal and state law, a municipal employer or its insurance provider’s reimbursement of medical marijuana expenses does not equate to possession or distribution of […]

  • Loughman v. Commissioner of Internal Revenue Services

    T.C. Memo 2018-85 (Tax 2018)Internal Revenue Code Section 280E precludes a taxpayer from deducting expenses incurred in a medical marijuana business, including S corporations, and such treatment does not constitute double taxation of income in derogation of Subchapter S.The double taxation resulting from the disallowance of salary and wages as a deduction does not constitute a “reasonable basis” for relief under Internal Revenue Code Section 530. […]

  • Arkansas Department of Finance and Administration, et al. v. Naturalis Health, LLC

    No. CV-18-356, 2018 Ark. 224 (Ark. 2018)In a challenge by losing applicants alleging that competitive selection process was unfair, Arkansas Supreme Court rules that circuit lacked subject-matter jurisdiction to enjoin the Arkansas Medical Marijuana Commission from issuing medical marijuana licenses. […]

  • United States v. Bally

    No. 17-20135 (E.D. Mich. 2017)To avoid prosecution by the Department of Justice individuals must strictly comply with the rules and regulations of their state medical marijuana laws. […]

  • People v. Bylsma (Bylsma II)

    315 Mich. App. 363, 889 N.W.2d 729 (Mich. Ct. App. 2016)Under the Michigan Medical Marihuana Act, a single caregiver cannot act as an unofficial primary caregiver for the purposes of a Section 8 affirmative defense. […]