Last week the U.S. Court of Appeals for the Ninth Circuit affirmed the Tax Court’s decision precluding a tax payer from deducting ordinary and necessary business expenses associated with a medical marijuana dispensary in San Francisco. This decision and the underlying position taken by the ...

The Maryland Medical Cannabis Commission published the long awaited draft regulations last Friday, June 26, 2015, and it is anticipated that applications for growers, processors and dispensaries will be accepted beginning in September. Noting the lesson that those who benefitted most from the California Gold ...

This compilation of the requirements for Carroll County, is one in a series of articles that identify issues that must be addressed in agreements of sale for real estate located within particular subdivisions in Maryland. Accepting that real estate is one of the most heavily ...

The Maryland General Assembly overhauled the State’s tax structure in the recent 2007 Special Session enacted six bills and increasing State revenues by $77.1 million in fiscal 2008 and by $412.2 million beginning in fiscal 2009. State revenues from new recordation and transfer taxes on ...