Denham Capital Management LP, et al v. Bessent
| DENHAM CAPITAL MANAGEMENT LP and DENHAM CAPITAL MANAGEMENT GP LLC, TAX MATTERS PARTNER |
| MELANIE KRAUSE, Acting Commissioner, Internal Revenue Service, MICHAEL FAULKENDER, Acting Commissioner, Internal Revenue Service, WILLIAM HOLLIS LONG, II, Commissioner, Internal Revenue Service and SCOTT BESSENT, Acting Commissioner, Internal Revenue Service |
| REAL ESTATE ROUNDTABLE, INC. and MANAGED FUNDS ASSOCIATION |
| 25-1349 |
| April 11, 2025 |
| U.S. Court of Appeals, First Circuit |
| Other |
Docket Report
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| ASSENTED TO MOTION to stay briefing in light of lapse of appropriations filed by Appellee Scott Bessent. Served on 10/06/2025. [25-1349] (SPJ) [Entered: 10/06/2025 10:34 AM] |
| NINE (9) paper copies of amicus brief [ # 6746989-2 ] submitted by Amicus Curiae Managed Funds Association. [25-1349] (YCC) [Entered: 09/10/2025 09:32 AM] |
| AMICUS CURIAE BRIEF filed by Amicus Curiae Managed Funds Association in support of Appellant. Served on 08/21/2025. Nine paper copies identical to that of the electronically filed brief must be submitted so that they are received by the court on or before 09/04/2025 . [25-1349] (JW) [Entered: 08/28/2025 01:28 PM] |
| NINE (9) paper copies of amicus brief [ # 6746444-2 ] submitted by Amicus Curiae Real Estate Roundtable, Inc. [25-1349] (SRS) [Entered: 08/29/2025 09:13 AM] |
| DISCLOSURE statement filed by Movant Managed Funds Association. Served on 08/21/2025. [25-1349] (JW) [Entered: 08/26/2025 01:49 PM] |
| AMICUS CURIAE BRIEF filed by Amicus Curiae Real Estate Roundtable, Inc. in support of Appellant. Served on 08/15/2025. Nine paper copies identical to that of the electronically filed brief must be submitted so that they are received by the court on or before 09/02/2025 . [25-1349]. CLERK'S NOTE: Docket entry was edited to modify the docket text. (JW) [Entered: 08/26/2025 01:31 PM] |
| AMICUS CURIAE BRIEF tendered by Managed Funds Association. [25-1349] (DWF) [Entered: 08/21/2025 05:47 PM] |
| DISCLOSURE statement filed by Movant Real Estate Roundtable, Inc. Served on 08/15/2025. [25-1349] (JW) [Entered: 08/21/2025 03:57 PM] |
ORDER entered: On August 15, 2025, Managed Funds Association filed a brief as amicus curiae. The brief is non-compliant because the brief does not contain the correct identity of the party or parties supported or indicate whether the brief supports affirmance or reversal. See Fed. R. App. P. 29(a)(4). A corrected amicus brief must be filed no later than August 28, 2025. [25-1349] (JW) [Entered: 08/21/2025 03:29 PM]
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| DISCLOSURE statement filed by Movant Managed Funds Association. Served on 08/15/2025. [25-1349] (JW) [Entered: 08/21/2025 03:21 PM] |
| Public docket note: Pursuant to Fed. R. App. 43(c)(2), William Hollis Long, II has been substituted by Scott Bessent as the Acting Commissioner, Internal Revenue Service. [25-1349] (GB) [Entered: 08/19/2025 02:23 PM] |
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ORDER granting motion to extend time to file brief filed by Appellee Scott Bessent. Brief due 10/20/2025 for appellee Scott Bessent . [25-1349] (GB) [Entered: 08/19/2025 02:29 PM]
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| ASSENTED TO MOTION to extend time to file brief filed by Appellee William Hollis Long, II. Served on 08/18/2025. [25-1349] (SPJ) [Entered: 08/18/2025 03:12 PM] |
| NOTICE of appearance on behalf of Movant(s) Managed Funds Association filed by Attorney Richard Husseini. Served on 08/15/2025. [25-1349] (RAH) [Entered: 08/15/2025 09:46 AM] |
| AMICUS CURIAE BRIEF tendered by The Real Estate Roundtable, Inc. [25-1349] (DMR) [Entered: 08/15/2025 04:43 PM] |
| NOTICE of appearance on behalf of Movant(s) The Real Estate Roundtable, Inc. filed by Attorney Zachary R. Ingber. Served on 08/15/2025. [25-1349] (ZRI) [Entered: 08/15/2025 04:36 PM] |
| NOTICE of appearance on behalf of Movant(s) The Real Estate Roundtable, Inc. filed by Attorney David N. Whalen. Served on 08/15/2025. [25-1349] (DNW) [Entered: 08/15/2025 04:34 PM] |
| NOTICE of appearance on behalf of Movant(s) The Real Estate Roundtable, Inc. filed by Attorney Mark A. Popovsky. Served on 08/15/2025. [25-1349] (MP) [Entered: 08/15/2025 04:32 PM] |
| NOTICE of appearance on behalf of Movant(s) The Real Estate Roundtable, Inc. filed by Attorney Isaac J. Wheeler. Served on 08/15/2025. [25-1349] (IW) [Entered: 08/15/2025 04:29 PM] |
| NOTICE of appearance on behalf of Movant(s) The Real Estate Roundtable, Inc. filed by Attorney David C. Spitzer. Served on 08/15/2025. [25-1349] (DS) [Entered: 08/15/2025 04:26 PM] |
| NOTICE of appearance on behalf of Movant(s) The Real Estate Roundtable, Inc. filed by Attorney David M.J. Rein. Served on 08/15/2025. [25-1349] (DMR) [Entered: 08/15/2025 04:22 PM] |
| AMICUS CURIAE BRIEF tendered by Managed Funds Association. [25-1349] (DWF) [Entered: 08/15/2025 03:00 PM] |
| NOTICE of appearance on behalf of Movant(s) Managed Funds Association filed by Attorney JoAnne Mulder Nagjee. Served on 08/15/2025. [25-1349] (JMN) [Entered: 08/15/2025 12:50 PM] |
| NOTICE of appearance on behalf of Movant(s) Managed Funds Association filed by Attorney David W. Foster. Served on 08/15/2025. [25-1349] (DWF) [Entered: 08/15/2025 09:41 AM] |
| NINE (9) paper copies of appellants' brief [ # 6742387-2 ] submitted by Appellants Denham Capital Management GP LLC, Tax Matters Partner and Denham Capital Management LP. [25-1349] (SRS) [Entered: 08/12/2025 08:48 AM] |
| DISCLOSURE statement filed by Appellants Denham Capital Management GP LLC, Tax Matters Partner and Denham Capital Management LP. Served on 08/08/2025. [25-1349] (YCC) [Entered: 08/11/2025 11:02 AM] |
| APPENDIX filed by Appellants Denham Capital Management GP LLC, Tax Matters Partner and Denham Capital Management LP. Served on 08/08/2025. Five paper copies of the electronically filed appendix must be submitted so that they are received by the court on or before 08/18/2025 . [25-1349] (YCC) [Entered: 08/11/2025 11:00 AM] |
| APPELLANTS' BRIEF filed by Appellants Denham Capital Management GP LLC, Tax Matters Partner and Denham Capital Management LP. Served on 08/08/2025. Nine paper copies identical to that of the electronically filed brief must be submitted so that they are received by the court on or before 08/18/2025 . Brief due 09/08/2025 for APPELLEE William Hollis Long II. [25-1349] (YCC) [Entered: 08/11/2025 10:55 AM] |
| APPENDIX tendered by Appellants Denham Capital Management LP and Denham Capital Management GP LLC, Tax Matters Partner. Served on 08/08/2025. [25-1349] (EK) [Entered: 08/08/2025 12:43 PM] |
| BRIEF tendered by Appellants Denham Capital Management LP and Denham Capital Management GP LLC, Tax Matters Partner. [25-1349] (EK) [Entered: 08/08/2025 12:39 PM] |
| Public docket note: Pursuant to Fed. R. App. 43(c)(2), Michael Faulkender has been substituted by William Hollis Long II as Commissioner. [25-1349] (JW) [Entered: 07/16/2025 01:54 PM] |
| DISCLOSURE statement filed by Appellants Denham Capital Management LP and Denham Capital Management GP LLC, Tax Matters Partner. Served on 05/21/2025. [25-1349] (EK) [Entered: 05/21/2025 02:58 PM] |
| NOTICE issued. The following attorneys have failed to register for an appellate ECF account and will no longer receive notice of court issued documents in this case: Alicia H. Eyler for Michael Faulkender, Naseem Jehan Khan for Michael Faulkender, Marjorie A. Rollinson for Michael Faulkender, Emerald G. Smith for Michael Faulkender, Julie Vandersluis Skeen for Michael Faulkender and Michael E. Washburn for Michael Faulkender. [25-1349] (JW) [Entered: 05/15/2025 05:08 PM] |
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ORDER granting motion to extend time to file brief and appendix filed by Appellants Denham Capital Management LP and Denham Capital Management GP LLC, Tax Matters Partner. Brief and Appendix due 08/08/2025 for appellants Denham Capital Management GP LLC, Tax Matters Partner and Denham Capital Management LP. We are disinclined to grant a request for further enlargement of this deadline. [25-1349] (JW) [Entered: 05/13/2025 06:55 PM]
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| ASSENTED TO MOTION to extend time to file brief and appendix filed by Appellants Denham Capital Management LP and Denham Capital Management GP LLC, Tax Matters Partner. Served on 05/09/2025. [25-1349] (EK) [Entered: 05/09/2025 04:57 PM] |
| Public docket note: Pursuant to Fed. R. App. 43(c)(2), Melanie Krause has been substituted by Michael Faulkender as Acting Commissioner, Internal Revenue Service. [25-1349] (JW) [Entered: 04/29/2025 11:16 AM] |
| BRIEFING schedule set. Brief and Appendix due 06/09/2025 for appellants Denham Capital Management GP LLC, Tax Matters Partner and Denham Capital Management LP. Pursuant to F.R.A.P. 31(a), appellee's brief will be due 30 days following service of appellant's brief and appellant's reply brief will be due 21 days following service of appellee's brief. [25-1349] (JW) [Entered: 04/29/2025 11:19 AM] |
| NOTICE issued. After 05/12/2025, the following attorneys will no longer receive notice of court issued documents in this case unless they register for an appellate ECF account: Alicia H. Eyler for Melanie Krause, Naseem Jehan Khan for Melanie Krause, Marjorie A. Rollinson for Melanie Krause, Emerald G. Smith for Melanie Krause, Julie Vandersluis Skeen for Melanie Krause and Michael E. Washburn for Melanie Krause. [25-1349] (JW) [Entered: 04/28/2025 06:07 PM] |
| ADMINISTRATIVE record. [25-1349] (RU) [Entered: 04/23/2025 02:37 PM] |
| NOTICE of appearance on behalf of Appellants Denham Capital Management LP and Denham Capital Management GP LLC, Tax Matters Partner filed by Attorney Elizabeth Ann Kanyer. Served on 04/18/2025. [25-1349] (EAK) [Entered: 04/18/2025 01:30 PM] |
| TRANSCRIPT report/order form filed by Appellants Denham Capital Management LP and Denham Capital Management GP LLC, Tax Matters Partner indicating all necessary transcripts have already been filed in district court. Served on 04/17/2025. [25-1349] (BCM) [Entered: 04/17/2025 02:01 PM] |
| DOCKETING statement filed by Appellants Denham Capital Management LP and Denham Capital Management GP LLC, Tax Matters Partner. Served on 04/17/2025. [25-1349] (BCM) [Entered: 04/17/2025 01:56 PM] |
| NOTICE of appearance on behalf of Appellee Melanie Krause filed by Attorney Samuel P. Jones. Served on 04/16/2025. [25-1349] (SPJ) [Entered: 04/16/2025 01:43 PM] |
| NOTICE of appearance on behalf of Appellants Denham Capital Management LP and Denham Capital Management GP LLC, Tax Matters Partner filed by Attorney Brian C. McManus. Served on 04/15/2025. [25-1349] (BCM) [Entered: 04/15/2025 08:32 AM] |
| NOTICE of appearance on behalf of Appellants Denham Capital Management LP and Denham Capital Management GP LLC, Tax Matters Partner filed by Attorney Shannon Fiedler. Served on 04/15/2025. [25-1349] (SCF) [Entered: 04/15/2025 09:04 AM] |
| NOTICE of appearance on behalf of Appellants Denham Capital Management LP and Denham Capital Management GP LLC, Tax Matters Partner filed by Attorney Eric J. Konopka. Served on 04/15/2025. [25-1349] (EK) [Entered: 04/15/2025 08:58 AM] |
| Filing fee was paid in the district court by Appellants Denham Capital Management GP LLC, Tax Matters Partner and Denham Capital Management LP on 04/11/2025. [25-1349] (JW) [Entered: 04/11/2025 07:43 PM] |
| TAX COURT CASE docketed. Notice of appeal (doc. #75) filed by Appellants Denham Capital Management GP LLC, Tax Matters Partner and Denham Capital Management LP. Appearance form due 04/25/2025. Administrative record due 05/21/2025. [25-1349] (JW) [Entered: 04/11/2025 07:34 PM] |
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