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Organic Cannabis Foundation, LLC, dba Organicann Health Center v. Commissioner of Internal Revenue

Paid petition · United States Court of Appeals for the Ninth Circuit, No. 17-72874 · judgment June 18, 2020

Certiorari denied · May 3, 2021
Pre-decision estimate: 3% cert probability

Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.

Question presented

I. Is 26 U.S.C. § 6213(a)’s deficiency petition (90-day) Filing Deadline jurisdictional (such that it is not subject to equitable tolling) under current Supreme Court case law? II. In basing its opinion on a statement on an internet website of which it took judicial notice, sua sponte, without affording the parties an opportunity for hearing or supplemental briefing, did the United States Court of Appeals for the Ninth Circuit deny Petitioner due process under the Fifth Amendment?

Counsel of record

For petitioner
Douglas Leland Youmans
Wagner Kirkman Blaine Klomparens & Youmans, LLP

For respondent
Edwin Smiley Kneedler
U.S. Department of Justice

Case

Subject area
Federal Taxation (estimated from the questions presented, in the Supreme Court Database’s categories)

Conference history
Distributed for 1 conference

Related
Vide, 20-1031

Order
Order list, May 3, 2021 · Certiorari denied

Proceedings

  1. May 03 2021
    Petition DENIED.
  2. Apr 14 2021
    DISTRIBUTED for Conference of 4/30/2021.
  3. Apr 14 2021
    Reply of petitioner Organic Cannabis Foundation, LLC submitted.
  4. Mar 31 2021
    Brief of respondent Commissioner Internal Revenue in opposition filed. VIDED.
  5. Feb 03 2021
    Motion to extend the time to file a response is granted and the time is extended to and including March 31, 2021.
  6. Feb 02 2021
    Motion to extend the time to file a response from March 1, 2021 to March 31, 2021, submitted to The Clerk.
  7. Jan 22 2021
    Petition for a writ of certiorari filed. (Response due March 1, 2021)