Supreme Court of the United States · Official docket →
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
Before the decision, roughly the 4.1% base rate. The model weighted this up for a Ninth Circuit decision below, a circuit split argued in the petition, and a business petitioner.
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
Proceedings
- May 03 2021Petition DENIED.
- Apr 14 2021DISTRIBUTED for Conference of 4/30/2021.
- Apr 14 2021Reply of petitioner Organic Cannabis Foundation, LLC submitted.
- Mar 31 2021Brief of respondent Commissioner Internal Revenue in opposition filed. VIDED.
- Feb 03 2021Motion to extend the time to file a response is granted and the time is extended to and including March 31, 2021.
- Feb 02 2021Motion to extend the time to file a response from March 1, 2021 to March 31, 2021, submitted to The Clerk.
- Jan 22 2021Petition for a writ of certiorari filed. (Response due March 1, 2021)