Certain Californians who have unpaid traffic or non-traffic infraction tickets may be eligible to participate in a new, one-time amnesty program to significantly reduce the amount of fees owed. Signed into law in June by Governor Brown, the amnesty program began on October 1 and will continue through March of 2017. This program was created to assist individuals who have … Read More
David Nims Joins Janssen Malloy LLP
Janssen Malloy LLP is thrilled to announce the arrival of our colleague David Nims. David joins the firm as an Associate Attorney. He’ll handle criminal defense for our clients, as well as various civil matters. David served as an intern at both the San Francisco City Attorney’s Office and the Office of the San Francisco Public Defender. In 2011, David … Read More
Janssen Malloy LLP Partners in the Community
The partners at Janssen Malloy LLP are actively involved in the Humboldt community in which they live and practice law. Janssen Malloy LLP partner Michael Crowley is a captain and firefighter with the Kneeland Volunteer Fire Department (“Department”), responding to structure, vehicle and wildland fires, as well as providing emergency medical response for people in the Kneeland Fire Protection District. … Read More
Governor Signs Marijuana Regulation Bills
On October 9, 2015, Governor Jerry Brown signed a package of bills to regulate the medical marijuana industry in California: AB 266 establishes the state medical marijuana bureau and gives it sole authority to issue, suspend or revoke licenses for the transportation, distribution and sale of the drug. AB 243 requires marijuana farmers to obtain licenses through the state Department … Read More
What to Do if Law Enforcement Has Contacted Your Child
Criminal investigations can be a harrowing and intimidating experience for adults suspected of having committed a crime, so it comes as no surprise that being the focus of a juvenile delinquency investigation can be scary to a minor and overwhelming to parents. Any minor brought before a court on a juvenile delinquency petition is entitled to a court-appointed attorney. However, … Read More
Ouch!! Federal Court Holds That Marijuana Dispensary May Not Deduct Business Expenses When Determining its Income for Income Tax Purposes
In Olive v. Commissioner of Internal Revenue 792 F. 3d 1146 (7/9/15), the Ninth Circuit recently upheld the decision of the U.S. Tax Court which precluded a marijuana dispensary from deducting any ordinary or necessary business expenses when determining its income for income tax purposes. The Vapor Room Herbal Center is a medical marijuana dispensary in San Francisco owned by Martin Olive. … Read More
420 Employees
The California legislature recently enacted the Medical Marijuana Regulation and Safety Act. The Act consists of three separate bills which create a comprehensive state licensing system for the commercial cultivation, sale, transport, and distribution of medical marijuana. Assuming the Act is signed into law by California’s Governor Jerry Brown, January 1, 2016 is its effective date. Any person operating pursuant … Read More
Is the Stepped-Up Basis at Death Going Away?
President Obama in his press release in advance of his annual State of the Union address in January of this year recommended elimination of the stepped-up basis at death. If this were to incur, it would impose a capital gains tax at death. In order to avoid this alleged loophole, the President’s proposal was to treat bequests and gifts (other … Read More
Series of Medical Marijuana Bills Pass Legislature
On September 11, 2015, the California Legislature passed a series of bills creating a comprehensive regulatory framework for the Medical Marijuana Industry in California. Amended versions of Senate Bill 643, Assembly Bill 266, and Assembly Bill 243 passed and have been sent to the Governor’s Office for his signature. The series of bills creates a licensing framework for medical marijuana … Read More
Smartphone Kill Switch Law in Effect as of July 1
As of July 1, all new smartphones sold or shipped to consumers in California must include a “kill switch” device, pursuant to California Business and Professions Code section 22761. The new law, which was signed by Governor Jerry Brown in August of 2014, is aimed at deterring smart phone theft. Phones sold on or after July 1, 2015 must include a … Read More