Tag Archives: Businesses

Likelihood of Confusion for Two Businesses In Operation for 40 Years

In re Guild Mortgage Company (Fed. Cir. 2019) Guild Mortgage’s above-pictured mark was refused registration was refused based upon a Trademark Trial & Appeal Board (TTAB) conclusion of a likelihood of confusion with the registered mark “GUILD INVESTMENT MANAGEMENT.” On … Continue reading

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Texas Issues Updated Guidance for Virtual Currency Businesses

Not only do operators of virtual currency businesses face a growing body of overlapping federal regulations, but they must also contend with a patchwork of state laws as well. Compliance with state money transmitter laws, which typically provide for licensure and … Continue reading

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New Tax Court Opinion Highlights Tax Risks for Entities Functioning as Services Providers to Marijuana Businesses

COLVIN + HALLETT BLOG On Thursday, December 20, 2018, the Tax Court released its opinion in Alternative Health Care Advocates et al v. Comm’r, 151 T.C. No. 13 (2018), a case involving the disallowance or deductions related to trafficking of … Continue reading

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Taxes No Longer the Top Reason for Businesses Leaving California

California: Good News! Your taxes, tops in the country, are no longer the top reason businesses are leaving the Bronze Golden State. It’s not that taxes have improved; rather, your laws and regulatory climate have exceeded taxes as the reason … Continue reading

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Tax Court: Section 280E Can Apply to Non-Licensed Taxpayers Engaged in Cannabis Businesses

Yesterday the Tax Court issued two decisions discussing the impact of Section 280E on cannabis businesses.  One of these cases addresses the application of Section 280E to licensed and non-licensed entities.  Both cases address the application of penalties to cannabis … Continue reading

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