J L Minerals, LLC v. Commissioner of Internal Revenue
Petitioner: J L MINERALS, LLC
Respondent: COMMISSIONER OF INTERNAL REVENUE
Case Number: 25-11085
Filed: April 3, 2025
Court: U.S. Court of Appeals, Eleventh Circuit
Nature of Suit: Other
Docket Report

This docket was last retrieved on August 25, 2025. A more recent docket listing may be available from PACER.

Date Filed Document Text
August 25, 2025 Filing 39 Over the phone extension granted by clerk as to Attorney Anthony T. Sheehan for Appellee Commissioner of Internal Revenue. Appellee's Brief is due on 10/02/2025. Any request for a second or subsequent extension of time shall be subject to 11th Cir. R. 31-2(d). [Entered: 08/25/2025 01:32 PM]
August 1, 2025 Filing 38 Corrected Appellant brief filed by Appellant J L Minerals, LLC. [Entered: 08/01/2025 02:30 PM]
August 1, 2025 Opinion or Order Filing 37 ORDER: Motion to File Under Seal the Unredacted Opening Brief by Petitioner-Appellant is GRANTED. Motion to File Under Seal Motion for the Clerk to Make Non-Substantive Corrections to Brief for Appellant is GRANTED. Motion for Clerk to Make Non-Substantive Corrections to Brief for Appellant is GRANTED to the extent that the Clerks Office is DIRECTED to publicly docket the corrected redacted initial brief attached to the motion. Motion to Strike Brief for Appellant is GRANTED. The redacted initial brief filed on July 14, 2025 shall be STRICKEN and SEALED. [ # 31 ][ # 29 ][ # 28 ] [ # 25 ] KCN [Entered: 08/01/2025 02:20 PM]
July 21, 2025 Filing 36 SEALED Appendix filed [Volume 1 of 1 VOLUMES] filed by Appellant J L Minerals, LLC. [25-11085] (ECF: David Aughtry) [Entered: 07/21/2025 03:32 PM]
July 21, 2025 Filing 35 Appendix filed [Volume 4 of 4 VOLUMES] by Appellant J L Minerals, LLC. [25-11085] (ECF: David Aughtry) [Entered: 07/21/2025 03:29 PM]
July 21, 2025 Filing 34 Appendix filed [Volume 3 of 4 VOLUMES] by Appellant J L Minerals, LLC. [25-11085] (ECF: David Aughtry) [Entered: 07/21/2025 03:28 PM]
July 21, 2025 Filing 33 Appendix filed [Volume 2 of 4 VOLUMES] by Appellant J L Minerals, LLC. [25-11085] (ECF: David Aughtry) [Entered: 07/21/2025 03:25 PM]
July 21, 2025 Filing 32 Appendix filed [Volume 1 of 4 VOLUMES] by Appellant J L Minerals, LLC. [25-11085] (ECF: David Aughtry) [Entered: 07/21/2025 03:21 PM]
July 15, 2025 Filing 31 MOTION to strike Brief for Appellant, Docket 26 filed by J L Minerals, LLC. Motion is Unopposed. [31] [25-11085] (ECF: David Aughtry) [Entered: 07/15/2025 01:30 PM]
July 15, 2025 Filing 30 SEALED Motion for Motion for the Clerk to make non-substantive corrections to Brief for Appellant. filed by Appellant J L Minerals, LLC. [25-11085] (ECF: David Aughtry) [Entered: 07/15/2025 01:26 PM]
July 15, 2025 Filing 29 MOTION to correct or amend brief filed by J L Minerals, LLC. Motion is Unopposed. [29] [25-11085] (ECF: David Aughtry) [Entered: 07/15/2025 01:23 PM]
July 15, 2025 Filing 28 MOTION to seal filed by J L Minerals, LLC. Motion is Unopposed. [28] [25-11085] (ECF: David Aughtry) [Entered: 07/15/2025 01:18 PM]
July 14, 2025 Filing 27 SEALED Appellant brief filed by Appellant J L Minerals, LLC. [25-11085] (ECF: David Aughtry) [Entered: 07/14/2025 08:29 PM]
July 14, 2025 Filing 26 ***STRICKEN pursuant to the Court's August 1, 2025, order***Appellant's brief filed by J L Minerals, LLC. [25-11085]--[Edited 08/01/2025 by JC] (ECF: David Aughtry) [Entered: 07/14/2025 08:28 PM]
July 14, 2025 Filing 25 MOTION to seal filed by J L Minerals, LLC. Opposition to Motion is Unknown. [25] [25-11085] (ECF: David Aughtry) [Entered: 07/14/2025 08:26 PM]
May 1, 2025 Filing 24 Notice to Counsel of Record. Counsel of Record must be logged in to CM/ECF and Pacer to access this document. This is the only notice you will receive regarding this matter. Please print a copy for your file. [Entered: 05/01/2025 04:39 PM]
May 1, 2025 Filing 23 Tax Court Record on Appeal Filed [25-11085] (ECF: Tax Court) [Entered: 05/01/2025 02:39 PM]
May 1, 2025 Filing 22 Tax Court Record on Appeal Filed [25-11085] (ECF: Tax Court) [Entered: 05/01/2025 02:17 PM]
May 1, 2025 Filing 21 Tax Court Record on Appeal Filed [25-11085] (ECF: Tax Court) [Entered: 05/01/2025 01:59 PM]
May 1, 2025 Filing 20 Tax Court Record on Appeal Filed [25-11085] (ECF: Tax Court) [Entered: 05/01/2025 01:39 PM]
May 1, 2025 Filing 19 Tax Court Record on Appeal Filed [25-11085] (ECF: Tax Court) [Entered: 05/01/2025 01:23 PM]
May 1, 2025 Filing 18 Tax Court Record on Appeal Filed [25-11085] (ECF: Tax Court) [Entered: 05/01/2025 12:54 PM]
May 1, 2025 Filing 17 Tax Court Record on Appeal Filed [25-11085] (ECF: Tax Court) [Entered: 05/01/2025 12:35 PM]
May 1, 2025 Filing 16 Tax Court Record on Appeal Filed [25-11085] (ECF: Tax Court) [Entered: 05/01/2025 12:19 PM]
April 30, 2025 Filing 15 Certificate of Interested Persons and Corporate Disclosure Statement filed by Attorney Anthony T. Sheehan for Appellee Commissioner of Internal Revenue. On the same day the CIP is served, any filer represented by counsel must also complete the court's web-based stock ticker symbol certificate at the link here http://www.ca11.uscourts.gov/web-based-cip or on the court's website. See 11th Cir. R. 26.1-1(b). [25-11085] (ECF: Anthony Sheehan) [Entered: 04/30/2025 09:27 AM]
April 24, 2025 Opinion or Order Filing 14 ORDER: The motion for an extension of time to and including July 14, 2025, to file Appellants initial brief is GRANTED, with the appendix due 7 days after the filing of the brief. [ # 13 ] ELB [Entered: 04/24/2025 10:56 AM]
April 21, 2025 Filing 13 MOTION for extension of time to file appellant's brief to 07/14/2025 filed by J L Minerals, LLC. Motion is Unopposed. [13] [25-11085] (ECF: David Aughtry) [Entered: 04/21/2025 07:07 PM]
April 18, 2025 Filing 12 Briefing Notice issued to Appellant J L Minerals, LLC. The appellant's brief is due on or before 05/13/2025. The appendix is due no later than 7 days from the filing of the appellant's brief. [Entered: 04/18/2025 04:25 PM]
April 17, 2025 Filing 11 TRANSCRIPT ORDER FORM SUBMITTED by Attorney Jasen D. Hanson for Appellant J L Minerals, LLC. All necessary transcript(s) are on file. [25-11085] (ECF: Jasen Hanson) [Entered: 04/17/2025 03:43 PM]
April 17, 2025 Filing 10 Civil Appeal Statement filed by Attorney Jasen D. Hanson for Appellant J L Minerals, LLC. Related cases? No. [25-11085] (ECF: Jasen Hanson) [Entered: 04/17/2025 03:34 PM]
April 14, 2025 Filing 9 Certificate of Interested Persons and Corporate Disclosure Statement filed by Attorney David DeCoursey Aughtry for Appellant J L Minerals, LLC. On the same day the CIP is served, any filer represented by counsel must also complete the court's web-based stock ticker symbol certificate at the link here http://www.ca11.uscourts.gov/web-based-cip or on the court's website. See 11th Cir. R. 26.1-1(b). [25-11085] (ECF: David Aughtry) [Entered: 04/14/2025 02:49 PM]
April 14, 2025 Filing 8 APPEARANCE of Counsel Form filed by Jonathan Williamson for Appellant JL Minerals LLC Related cases? No. [25-11085] (ECF: Jonathan Williamson) [Entered: 04/14/2025 12:17 PM]
April 14, 2025 Filing 7 APPEARANCE of Counsel Form filed by Jasen D. Hanson for J L Minerals, LLC. Related cases? No. [25-11085] (ECF: Jasen Hanson) [Entered: 04/14/2025 12:12 PM]
April 14, 2025 Filing 6 Appearance of counsel form has not been processed. Pursuant to FRAP 25(a)(2)(B)(iii), a person cannot electronically file through another person's account. Please submit through the appropriate account of the ECF filer reflected on the signature block of the filed document. [Entered: 04/14/2025 12:02 PM]
April 14, 2025 Filing 5 APPEARANCE of Counsel Form filed by Jonathan Williamson for Appellant JL Minerals, LLC Related cases? No. [25-11085] (ECF: David Aughtry) [Entered: 04/14/2025 11:10 AM]
April 14, 2025 Filing 4 APPEARANCE of Counsel Form filed by Jasen D. Hanson for J L Minerals, LLC. Related cases? No. [25-11085] (ECF: David Aughtry) [Entered: 04/14/2025 11:08 AM]
April 14, 2025 Filing 3 APPEARANCE of Counsel Form filed by David DeCoursey Aughtry for J L Minerals, LLC. Related cases? No. [25-11085] (ECF: David Aughtry) [Entered: 04/14/2025 11:07 AM]
April 8, 2025 Filing 2 APPEARANCE of Counsel Form filed by Anthony T. Sheehan for Appellee Commissioner of Internal Revenue Related cases? No. [25-11085] (ECF: Anthony Sheehan) [Entered: 04/08/2025 04:24 PM]
April 3, 2025 Filing 1 AGENCY PETITION / APPLICATION DOCKETED. Filed by Appellant J L Minerals, LLC. Fee Status: Fee Paid. [Entered: 04/07/2025 11:27 AM]

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Petitioner: J L MINERALS, LLC
Represented By: Jasen D. Hanson
Represented By: David DeCoursey Aughtry
Represented By: Jonathan Williamson
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Respondent: COMMISSIONER OF INTERNAL REVENUE
Represented By: U.S. Tax Appellate DOJ - Service
Represented By: Marjorie Rollinson
Represented By: Anthony T. Sheehan
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