Archives: Medical Marijuana

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Medical Marijuana Business Expenses Are Not Tax Deductible, Court Holds

Taxpayers cannot take deductions for business expenses associated with operating a medical marijuana dispensary, according to a recent ruling by the Ninth Circuit Court of Appeals.  Olive v. Commissioner of Internal Revenue, No. 13-70510 (9th Cir. July 9, 2015). In 2012, the United States Tax Court assessed penalties and fines against San Francisco’s Vapor Room … Continue Reading

Colorado Supreme Court Holds Medical Use of Marijuana is Not “Lawful”; Upholds Employee Discharge For Positive Drug Test

In a long-awaited and highly-anticipated decision, the Colorado Supreme Court unanimously upheld an employer’s termination of an employee who tested positive on a drug test due to his off-duty use of medical marijuana. Interpreting Colorado’s “lawful activities statute,” the Court held that the term “lawful” refers only to activities that are lawful under both state … Continue Reading

New York Implements Medical Marijuana Rules

The New York State Department of Health has issued regulations implementing the State’s medical marijuana law, enacted last July.  (See post, New York Becomes 23rd State to Enact Medical Marijuana Law, July 10, 2014). Published April 15 in the State Register, the regulations allow the use of marijuana for patients with cancer, AIDS, Lou Gehrig’s disease, … Continue Reading

Georgia Enacts Medical Marijuana Law

Georgia became the twenty-fourth state to enact a medical marijuana law. On April 16, 2015, Governor Nathan Deal signed legislation that immediately legalizes the use of a low-potency form of cannabis oil for medicinal uses. The new law, House Bill 1, known as “Haleigh’s Hope Act,” permits patients suffering from cancer, Crohn’s disease, Lou Gehrig’s … Continue Reading

Federal Spending Bill Creates Controversy Over Federal Government’s Position on Medical Marijuana

Buried in the $1.1 trillion federal spending bill for 2015 — which Congress approved last weekend and which President Obama signed into law on December 16, 2014 — is a measure stating that federal funds may not be used by the U.S. Department of Justice (DOJ) to prevent certain states from implementing medical marijuana laws.  … Continue Reading

Michigan Medical Marijuana Law Allows Employees Terminated for Positive Marijuana Test Results to Receive Unemployment Benefits

A Michigan appellate court has held that an employee who holds a state medical marijuana card is not disqualified from receiving unemployment benefits after the employee has been terminated for failing a drug test, where the employee received a positive test result for marijuana or its metabolites.  Thus, the question we posed earlier this year, … Continue Reading

New Minnesota Medical Cannabis Law Protects Employees From Discrimination For Medical Marijuana Use

Minnesota’s new Medical Cannabis Act, signed into law on May 29, 2014, differs from many other state medical marijuana laws in that it narrows the kind of medical cannabis permitted.  It also offers considerable protections to applicants and employees in the workplace. The law does not cover marijuana that can be smoked.  It defines “medical … Continue Reading

Court Affirms Workers’ Compensation Determination Requiring Employer To Reimburse Employee for Costs of Medical Marijuana

A New Mexico intermediate appellate court has affirmed a workers’ compensation judge’s determination that an employer and its workers’ compensation carrier are required to reimburse an employee for costs associated with the purchase of medical marijuana.  Vialpando v. Ben’s Auto. Servs. and Redwood Fire & Casualty, 2014-NMCA-32,920 (N.M. Court of Appeals, May 19, 2014). Gregory … Continue Reading

Will Positive Medical Marijuana Test Result In Denial Of Unemployment Benefits?

May unemployment benefits be denied where an employee authorized to use medical marijuana under state law tests positive for the drug on a workplace substance abuse test, is fired under the employer’s zero tolerance policy, and seeks unemployment compensation?    Michigan’s state Court of Appeals is being asked to provide an answer.  Rick Braska, a fork-lift … Continue Reading

Doctors Unhappy With Massachusetts Medical Marijuana Law Coverage

The Massachusetts Medical society doesn’t think the bar will be set high enough for legal marijuana use under the Bay State’s Medical Marijuana Law effective January, 2013.  Under proposed regulations issued by the Department of Public Health, individuals with a debilitating medical condition (e.g., cancer, AIDS, multiple sclerosis and Parkinson’s disease) may seek the law’s … Continue Reading

Maryland Becomes 19th State to Legalize Medical Marijuana — Is Illinois Next?

Governor Martin O’Malley has approved legislation creating Maryland’s first medical marijuana program, making it the 19th state to legalize medical marijuana. H.B.1101 (also known as the “Medical Marijuana – Academic Medical Centers – Natalie M. LaPrade Medical Marijuana Commission” bill), signed into law on May 2, 2013, establishes a Medical Marijuana Commission that will allow the distribution … Continue Reading