Opinion
1983-23 1984-23 2105-23
09-09-2024
RUBEN HAROUTYUNYAN, ET AL., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mark V. Holmes Judge
These cases were on the February 12, 2024 Los Angeles, California trial calendar. They have in common a state-legal marijuana dispensary with section 280E problems, but complicated by its organization as an S corporation that may have been technically terminated five days into the tax year at issue. And in one of the cases there is an innocent-spouse affirmative defense.
The parties have settled one case, and respondent recently reported that they continue making good progress towards settlement in the others. It is therefore
ORDERED that on or before October 16, 2024 the parties file a status report on their progress in informal discovery and toward settlement.