Beginning March 1, 2017, all single-user restroom facilities in California businesses, public accommodations, and state and local government agencies, must be designated as all-gender facilities, accessible to all people, regardless of gender. “Single-user toilet facilities” include all bathrooms that contain, at the most, one toilet and one urinal, and a lock that is controlled by the user. The new law … 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
Elder Abuse Claims in Transactions
As our population ages, it is only natural there are more transactions where one of the parties is a senior citizen. Parties to a transaction need to remember that the Elder Abuse Dependent Adult Civil Protection Act (EADACPA) applies to transactions with seniors.If it is believed that an elder has been taken advantage of in a transaction, it may lead … Read More
The Phantom Income Issue
When starting a new business, the question that every new venture faces is how to fund the operations of the business. Often times, one person agrees to contribute money, while the other person agrees to contribute services. This can lead to an issue known as “phantom income.” Presently, the tax code places a value on capital contributed to a business, … Read More
Incontestable Trademarks
Federal trademark registration provides certain protections to businesses and other registrants who use and own trademarks and service marks to promote their goods and services. These protections are strengthened when a trademark becomes “incontestable” five years after its registration. Once a mark becomes incontestable, its validity cannot be challenged on a variety of grounds which often haunt other marks not … Read More
Land Use Law – Judge Twice?
With the ongoing drought and the endless debate over responsible development, land use law is a fertile field of confusion, controversy, and contempt. Municipalities, counties, community services districts, and the state each have their own set of rules and regulations, and navigating the myriad laws can be the bane of anyone taking on a development project or petitioning a city … Read More
CA Requires Training to Prevent Abusive Conduct
California’s law that requires employers to provide annual sexual harassment training to all supervisors was amended to include prevention of abusive conduct. The new law defines abusive conduct as “conduct of an employer or employee in the workplace, with malice, that a reasonable person would find hostile, offensive, and unrelated to an employer’s legitimate business interests. Abusive conduct may include … Read More