A new U.S. Tax Court case, New Mexico Top Organics, Inc. d/b/a Ultra Health v. Commissioner, could reshape how Section 280E of the U.S. tax code applies to state-legal medical cannabis businesses. Ultra Health argues that Section 280E turns on the Controlled Substances Act’s scheduling criteria — not its listed schedules — and that marijuana no longer meets the criteria for a Schedule I or II controlled substance. If successful, the case could materially reduce the effective federal tax burden for compliant…More

The cannabis industry continues to face a fundamental challenge: access to the regulated banking system. Despite legalization (adult use and/or medical) in dozens of states, cannabis remains federally illegal, leaving state-licensed businesses largely locked out of traditional financial services. This disconnect has created a cash-heavy environment, increasing risks for businesses, employees, and consumers. On July 24, 2025, a bipartisan coalition of 32 state and territory attorneys general—including those from major cannabis markets like California, New York, Arizona, and Oregon and…More

A cannabis retailer, and those who collect debt on their behalf, may not be governed by the Fair Debt Collection Practices Act (FDCPA), but they probably should act like it.  The FDCPA is applicable when a third-party attempts to collect on a debt which obligates a consumer to pay for property or services which are primarily for personal, family, or household purposes.  Given the mixed legal status of marijuana, it is questionable whether a third-party seeking to collect debts incurred…More

All employers face challenges in navigating issues surrounding legalized marijuana. For construction industry employers, the challenges are particularly difficult given the necessary emphasis on safety. Last week, my colleague Jeff Polsky, co-chair of Fox’s Labor and Employment Department, recorded a 90-minute webinar for Lorman addressing the issues construction employers face in jurisdictions that have legalized medical or recreational marijuana. Jeff discussed developments in state law, conflicts between state and federal laws, drug testing, maintaining a drug-free workplace, and responding to employees’ requests…More

For the latest analysis of the implications of IRC 280E, check out this blog from Jennifer Benda. 24982680 – state supreme court building in tallahassee, florida.…More

Jennifer Benda wrote a recent blog on tax controversy in the cannabis business space. This is an important issue for anyone in the business. Check it our here.…More

Our partner, Aaron Weems, wrote this post in our Pennsylvania family law blog on the impact of marijuana in custody cases. You should check it out. 5844922 – one hand stop gesture no to drugs cannabis marijuana cigarette isolated background…More

Yesterday, a judge in Arkansas enjoined the issuance of any medical cannabis cultivation licenses because of irregularities in the process. I was interview by a local TV station, which can be seen here; https://www.nwahomepage.com/news/arkansans-may-wait-another-year-before-getting-medical-marijuana/1066923671.…More

Ransomware has become an ever increasing problem as we become more technology dependent. To learn more about it and how to avoid it, read this blog.…More

On May 10, 2017, our partner, Jennifer Benda, will be speaking at a Colorado Bar Association event in Denver. She will be presenting an overview of federal taxation of marijuana, as well as a discussion of IRS enforcement issues for marijuana companies. For more information, call 303-860-1115, X727…More