Tom Roush, et al v. Commissioner of Internal Revenue
| COMMISSIONER OF INTERNAL REVENUE |
| TOM ROUSH, SIVI BAKTHA, SAM SELTZER, NICOLE NADEL, KEN HAINES, JEFF MORRIS, DANNY SELLERS, KEVIN DONAHOE, ROBERT AKI, JIM CLARKE, GARRETT VAN DE GRIFT, JAMES LOCKHART, JIM VAN EPPS, JEFF SPROUT, JUSTIN GARZONE, WILLIAM DEGENHAT, NILOS SAKELLARIOU, JAMES FOGARTY, DON RICHMOND, PIERRE COIRON, DAVID PYLE, DEL CLARK, DAVID VIDRINE, CHRISTOPHER BROOKER, CHARLES GOETZ, MIKE CARLI, NATE CLARK, BOYNTON KENNETH, CHANDRU KRISHNAMURTHY, KIMBERLY CARR, ANATOLI SEMENOFF, BYRON KOPMAN, TIM WALLACE, ADAM SILBIGER, FUGEN NEZIROGLU, ARIC KECK, AARON KUHN, V & S HOLDING, LLC, JULIE NORVILLE and THAI NGUYEN |
| SERVICE |
| 26-11459 |
| April 28, 2026 |
| U.S. Court of Appeals, Eleventh Circuit |
| Other |
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| Filing 14 Tax Court Record on Appeal Filed [26-11459] (ECF: Tax Court) [Entered: 06/16/2026 01:11 PM] |
| Filing 13 Appendix filed [1 VOLUMES] by Appellants Robert Aki, Sivi Baktha, Christopher Brooker, Mike Carli, Kimberly Carr, Del Clark, Nate Clark, Jim Clarke, Pierre Coiron, William Degenhat, Kevin Donahoe, James Fogarty, Justin Garzone, Charles Goetz, Ken Haines, Aric Keck, Boynton Kenneth, Byron Kopman, Chandru Krishnamurthy, Aaron Kuhn, James Lockhart, Jeff Morris, Nicole Nadel, Fugen Neziroglu, Thai Nguyen, Julie Norville, David Pyle, Don Richmond, Tom Roush, Nilos Sakellariou, Danny Sellers, Sam Seltzer, Anatoli Semenoff, Adam Silbiger, Jeff Sprout, V & S Holding, LLC, Garrett Van De Grift, Jim Van Epps, David Vidrine and Tim Wallace. [26-11459] (ECF: Ryan Pulver) [Entered: 06/15/2026 07:26 PM] |
| Filing 12 Appellant's brief filed by Robert Aki, Sivi Baktha, Christopher Brooker, Mike Carli, Kimberly Carr, Del Clark, Nate Clark, Jim Clarke, Pierre Coiron, William Degenhat, Kevin Donahoe, James Fogarty, Justin Garzone, Charles Goetz, Ken Haines, Aric Keck, Boynton Kenneth, Byron Kopman, Chandru Krishnamurthy, Aaron Kuhn, James Lockhart, Jeff Morris, Nicole Nadel, Fugen Neziroglu, Thai Nguyen, Julie Norville, David Pyle, Don Richmond, Tom Roush, Nilos Sakellariou, Danny Sellers, Sam Seltzer, Anatoli Semenoff, Adam Silbiger, Jeff Sprout, V & S Holding, LLC, Garrett Van De Grift, Jim Van Epps, David Vidrine and Tim Wallace. [26-11459] (ECF: Ryan Pulver) [Entered: 06/08/2026 09:28 PM] |
| Filing 11 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: 06/08/2026 03:08 PM] |
| Filing 10 Civil Appeal Statement filed by Attorney Ryan Pulver for Appellants Robert Aki, Sivi Baktha, Christopher Brooker, Mike Carli, Kimberly Carr, Del Clark, Nate Clark, Jim Clarke, Pierre Coiron, William Degenhat, Kevin Donahoe, James Fogarty, Justin Garzone, Charles Goetz, Ken Haines, Aric Keck, Boynton Kenneth, Byron Kopman, Chandru Krishnamurthy, Aaron Kuhn, James Lockhart, Jeff Morris, Nicole Nadel, Fugen Neziroglu, Thai Nguyen, Julie Norville, David Pyle, Don Richmond, Tom Roush, Nilos Sakellariou, Danny Sellers, Sam Seltzer, Anatoli Semenoff, Adam Silbiger, Jeff Sprout, V & S Holding, LLC, Garrett Van De Grift, Jim Van Epps, David Vidrine and Tim Wallace. Related cases? Yes. [26-11459] (ECF: Ryan Pulver) [Entered: 06/03/2026 03:24 PM] |
| Filing 9 Attorney Ryan Pulver for Appellants Jeff Morris, Danny Sellers, Adam Silbiger, Anatoli Semenoff, Nicole Nadel, Tom Roush, Sivi Baktha, Sam Seltzer, Ken Haines, Kevin Donahoe, Robert Aki, Jim Clarke, Garrett Van De Grift, James Lockhart, Jim Van Epps, Jeff Sprout, Justin Garzone, William Degenhat, Nilos Sakellariou, James Fogarty, Don Richmond, Pierre Coiron, David Pyle, Del Clark, David Vidrine, Christopher Brooker, Charles Goetz, Mike Carli, Nate Clark, Boynton Kenneth, Chandru Krishnamurthy, Kimberly Carr, Byron Kopman, Tim Wallace, Fugen Neziroglu, Aric Keck, Aaron Kuhn, V & S Holding, LLC, Julie Norville and Thai Nguyen is notified that, pursuant to 11th Cir. R. 42-1(b), this appeal will be dismissed without further notice upon the expiration of 14 days from the date of this notice unless the appellant files a Civil Appeal Statement. [Entered: 06/02/2026 04:46 PM] |
| Filing 8 Certificate of Interested Persons and Corporate Disclosure Statement filed by Attorney Kathleen E. Lyon 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). [26-11459] (ECF: Kathleen Lyon) [Entered: 05/29/2026 03:03 PM] |
| Filing 7 APPEARANCE of Counsel Form filed by Kathleen E. Lyon for Commissioner of Internal Revenue Related cases? No. [26-11459] (ECF: Kathleen Lyon) [Entered: 05/11/2026 12:57 PM] |
| Filing 6 Certificate of Interested Persons and Corporate Disclosure Statement filed by Attorney Ryan Pulver for Appellants Robert Aki, Sivi Baktha, Christopher Brooker, Mike Carli, Kimberly Carr, Del Clark, Nate Clark, Jim Clarke, Pierre Coiron, William Degenhat, Kevin Donahoe, James Fogarty, Justin Garzone, Charles Goetz, Ken Haines, Aric Keck, Boynton Kenneth, Byron Kopman, Chandru Krishnamurthy, Aaron Kuhn, James Lockhart, Jeff Morris, Nicole Nadel, Fugen Neziroglu, Thai Nguyen, Julie Norville, David Pyle, Don Richmond, Tom Roush, Nilos Sakellariou, Danny Sellers, Sam Seltzer, Anatoli Semenoff, Adam Silbiger, Jeff Sprout, V & S Holding, LLC, Garrett Van De Grift, Jim Van Epps, David Vidrine and Tim Wallace. 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). [26-11459] (ECF: Ryan Pulver) [Entered: 05/07/2026 01:55 PM] |
| Filing 5 APPEARANCE of Counsel Form filed by Ryan Pulver for Robert Aki, Sivi Baktha, Christopher Brooker, Mike Carli, Kimberly Carr, Del Clark, Nate Clark, Jim Clarke, Pierre Coiron, William Degenhat, Kevin Donahoe, James Fogarty, Justin Garzone, Charles Goetz, Ken Haines, Aric Keck, Boynton Kenneth, Byron Kopman, Chandru Krishnamurthy, Aaron Kuhn, James Lockhart, Jeff Morris, Nicole Nadel, Fugen Neziroglu, Thai Nguyen, Julie Norville, David Pyle, Don Richmond, Tom Roush, Nilos Sakellariou, Danny Sellers, Sam Seltzer, Anatoli Semenoff, Adam Silbiger, Jeff Sprout, V & S Holding, LLC, Garrett Van De Grift, Jim Van Epps, David Vidrine and Tim Wallace. Related cases? Yes. [26-11459] (ECF: Ryan Pulver) [Entered: 05/07/2026 01:06 PM] |
| Filing 4 Certificate of Interested Persons and Corporate Disclosure Statement filed by. 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). [26-11459] (ECF: Ryan Pulver) [Entered: 05/07/2026 12:03 PM] |
| Filing 3 Briefing Notice issued to Appellants Robert Aki, Sivi Baktha, Christopher Brooker, Mike Carli, Kimberly Carr, Del Clark, Nate Clark, Jim Clarke, Pierre Coiron, William Degenhat, Kevin Donahoe, James Fogarty, Justin Garzone, Charles Goetz, Ken Haines, Aric Keck, Boynton Kenneth, Byron Kopman, Chandru Krishnamurthy, Aaron Kuhn, James Lockhart, Jeff Morris, Nicole Nadel, Fugen Neziroglu, Thai Nguyen, Julie Norville, David Pyle, Don Richmond, Tom Roush, Nilos Sakellariou, Danny Sellers, Sam Seltzer, Anatoli Semenoff, Adam Silbiger, Jeff Sprout, V & S Holding, LLC, Garrett Van De Grift, Jim Van Epps, David Vidrine and Tim Wallace. The appellant's brief is due on or before 06/08/2026. The appendix is due no later than 7 days from the filing of the appellant's brief. [Entered: 05/05/2026 12:17 PM] |
| Filing 2 NOTICE TO PARTIES: Due to the large number of parties associated with this appeal, not all parties from the district court docket have been entered on this Court's docket at this time. The parties may consult the relevant notice(s) of appeal, other case documents, and the district court docket to identify all parties. If any party objects to not having all parties listed on the docket, the party may file an objection stating its reasoning within 14 days after the date of this notice. [Entered: 05/01/2026 03:57 PM] |
| Filing 1 AGENCY PETITION / APPLICATION DOCKETED. Filed by Appellant Tom Roush, Sivi Baktha, Sam Seltzer, Nicole Nadel, Ken Haines, Jeff Morris, Danny Sellers, Kevin Donahoe, Robert Aki, Jim Clarke, Garrett Van De Grift, James Lockhart, Jim Van Epps, Jeff Sprout, Justin Garzone, William Degenhat, Nilos Sakellariou, James Fogarty, Don Richmond, Pierre Coiron, David Pyle, Del Clark, David Vidrine, Christopher Brooker, Charles Goetz, Mike Carli, Nate Clark, Boynton Kenneth, Chandru Krishnamurthy, Kimberly Carr, Anatoli Semenoff, Byron Kopman, Tim Wallace, Adam Silbiger, Fugen Neziroglu, Aric Keck, Aaron Kuhn, V & S Holding, LLC, Julie Norville and Thai Nguyen Fee Status: Fee Paid. See attached docketing notice for important information, including deadlines. [Entered: 05/01/2026 03:39 PM] |
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