[Originally Published in the California Journal of Tax Litigation (May 2014]
By Joseph P. Wilson
Eighteen states and the District of Columbia have enacted laws permitting the sale and use of medical marijuana.4 Medical marijuana, however, remains a “controlled substance” under federal law. This puts medical marijuana businesses in a “Catch 22” situation, where their operations are legal under state law but violate federal law. The Obama administration has taken a permissive stance with respect to enforcement of these activities under the Title 18 context. However, this stance appears inconsistent with the administration’s position under Title 26. Because […]

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