Ya Global Investments, et al v. Commissioner of Internal Revenue
| YA GLOBAL INVESTMENTS, YORKVILLE ADVISORS GP and YORKVILLE ADVISORS LLC |
| COMMISSIONER OF INTERNAL REVENUE |
| 25-1766 |
| April 28, 2025 |
| U.S. Court of Appeals, Third Circuit |
| Other |
Docket Report
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| Filing 34 TEXT ORDER (Clerk) granting in part the Unopposed Motion to the Stay Briefing in Light of Lapse of Appropriations filed by Appellee Commissioner of Internal Revenue. Appellee's brief is currently due on October 27, 2025. Appellee requests that the current deadline be extended by the total number of days of the lapse of appropriations. In the event that the lapse extends beyond Appellee's current deadline, Appellee will have fourteen (14) days from the date that the shut down ends to file its brief or file a motion seeking additional time. In the event that the lapse does not extend beyond the current deadline, Appellee shall file its brief by the current deadline or file a motion for additional time. (DW) [Entered: 10/15/2025 01:06 PM] |
| Filing 33 ECF FILER: UNOPPOSED Motion filed by Appellee Commissioner of Internal Revenue to stay briefing schedule. Certificate of Service dated 10/10/2025. Service made by ECF. [25-1766] (KEL) [Entered: 10/10/2025 04:15 PM] |
Filing 32
ORDER (Clerk) The foregoing Motion is granted with filing as of September 23, 2025. The joint appendix previously filed by Appellant at ECF No. [27] volumes I, XI and XII will be stricken. Appellants are directed to retrieve the hard copies of the previously filed brief within fourteen (14) days from the date of this Order or such will be discarded. Appellee's brief must be filed and served within thirty (30) days of the date of this Order. (MCW) [Entered: 09/25/2025 11:31 AM]
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| Filing 31 HARD COPY RECEIVED from Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC - Joint Appendix. Copies: 4. Volumes: 13. (EMA) [Entered: 09/23/2025 05:31 PM] |
| Filing 30 HARD COPY RECEIVED from Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC - Brief. Copies: 7. (KEL) [Entered: 09/23/2025 03:52 PM] |
| Filing 29 ECF FILER: CORRECTED ELECTRONIC JOINT APPENDIX Volumes I, XI and XII on behalf of Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC. Certificate of service dated 09/23/2025 by ECF. [25-1766]--[Edited 09/23/2025 by MCW] (TLS) [Entered: 09/23/2025 12:51 PM] |
| Filing 28 ECF FILER: UNOPPOSED Motion filed by Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC to amend Joint Appendix Volumes I, XI, and XII. Certificate of Service dated 09/23/2025. Service made by ECF. [25-1766] (TLS) [Entered: 09/23/2025 12:47 PM] |
| Filing 27 ECF FILER: ELECTRONIC JOINT APPENDIX Volumes II through XIII on behalf of Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC. Certificate of service dated 09/18/2025 by ECF. [25-1766][Volumes XI and XII STRICKEN: Per Clerk's Order dated 09/25/2025]--[Edited 09/25/2025 by MCW] (TLS) [Entered: 09/18/2025 12:02 PM] |
| Filing 26 ECF FILER: ELECTRONIC BRIEF with Addendum attached on behalf of Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC. Certificate of Service dated 09/18/2025 by ECF. [25-1766][Volume I of Joint Appendix STRICKEN per Clerk's Order dated 09/25/2025]--[Edited 09/25/2025 by MCW] (TLS) [Entered: 09/18/2025 11:53 AM] |
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Filing 25
ORDER (RESTREPO, PORTER and FREEMAN, Circuit Judges) granting Unopposed Motion by Appellants for Leave to File Oversized Brief. Within fourteen days of this order, the appellants may file an opening brief containing up to 15,000 words. Within 30 days of service of the appellants brief, the appellee may file a response brief containing up to 15,000 words. Any reply brief may not exceed the length limitation found in the Federal Rules of Appellate Procedure. Panel No.: XCO-032. Restrepo, Authoring Judge. (SB) [Entered: 09/04/2025 08:42 AM]
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| Filing 24 TEXT ORDER (Clerk) Briefing is hereby stayed pending disposition of Appellants' motion for leave to file oversized brief. (HAG) [Entered: 08/25/2025 09:00 AM] |
| Filing 23 ECF FILER: UNOPPOSED Motion filed by Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC to accept opening brief that is in excess of the length limitation of FRAP 32(a)(7).. Certificate of Service dated 08/21/2025. Service made by ECF. [25-1766] (TLS) [Entered: 08/21/2025 11:20 AM] |
| Filing 22 TEXT ORDER (Clerk) granting unopposed motion for extension of time filed by Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC to file brief and appendix until 08/26/2025. (GCH) [Entered: 07/22/2025 02:15 PM] |
| Filing 21 ECF FILER: UNOPPOSED Motion filed by Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC for Extension of Time to file Opening Brief until/for 8/26/2025 (22 days). Certificate of Service dated 07/21/2025. Service made by ECF. [25-1766] (TLS) [Entered: 07/21/2025 06:35 PM] |
| Filing 20 NOTICE Pursuant to 3d Cir. L.A.R. 26.1, a document is timely filed if received by 5:00 p.m. ET on the last day for filing unless the Court sets a different time, the document has been submitted by an inmate pursuant to Fed. R. App. P. 25(a)(2)(A)(iii), or otherwise specified in L.A.R. 26.1 (SB) [Entered: 06/23/2025 12:00 PM] |
| Filing 19 BRIEFING NOTICE ISSUED. Brief on behalf of Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC due on or before 08/04/2025. Appendix due on or before 08/04/2025. (SB) [Entered: 06/23/2025 11:45 AM] |
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Filing 18
ORDER (Clerk) vacating briefing notice issued on 05/22/2025.May 22, 2025. (SB) [Entered: 06/23/2025 11:38 AM]
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Filing 17
ORDER (Clerk) granting motion to amend caption filed by Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC. (SB) [Entered: 06/23/2025 11:04 AM]
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| Filing 16 ECF FILER: UNOPPOSED Motion filed by Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC to amend caption. Certificate of Service dated 06/16/2025. Service made by ECF. [25-1766] (TLS) [Entered: 06/16/2025 01:38 PM] |
| Filing 15 NOTICE Pursuant to 3d Cir. L.A.R. 26.1, a document is timely filed if received by 5:00 p.m. ET on the last day for filing unless the Court sets a different time, the document has been submitted by an inmate pursuant to Fed. R. App. P. 25(a)(2)(A)(iii), or otherwise specified in L.A.R. 26.1 (SB) [Entered: 05/22/2025 10:10 AM] |
| Filing 14 BRIEFING NOTICE ISSUED. Brief on behalf of Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC due on or before 07/01/2025. Appendix due on or before 07/01/2025. (SB) [Entered: 05/22/2025 09:50 AM] |
| Filing 13 ECF FILER: ENTRY OF APPEARANCE from Kathleen E. Lyon on behalf of Appellee(s) Commissioner of Internal Revenue. [25-1766] (KEL) [Entered: 05/15/2025 02:41 PM] |
| Filing 12 FOLLOW UP LETTER to Henry Cheng, Esq. for Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC and Tamara L. Shepard, Esq. for Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC requesting the following document(s): Concise Summary on or before 05/27/2025. (---Concise Summary filed by Appellants on May 12, 2025 at docket entry no. 9--) (SB) [Entered: 05/13/2025 03:12 PM] |
| Filing 11 ECF FILER: CIVIL INFORMATION STATEMENT on behalf of Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC. [25-1766] (TLS) [Entered: 05/12/2025 01:23 PM] |
| Filing 10 ECF FILER: Transcript Purchase Order Form (Part 1) filed by Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC advising this court that transcripts are already on file in the District Court. [25-1766] (TLS) [Entered: 05/12/2025 01:22 PM] |
| Filing 9 ECF FILER: Concise Summary of the Case filed by Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC. [25-1766] (TLS) [Entered: 05/12/2025 01:21 PM] |
| Filing 8 ECF FILER: DISCLOSURE STATEMENT on behalf of Appellants Yorkville Advisors LLC, Yorkville Advisors GP and Ya Global Investments. [25-1766] (TLS) [Entered: 05/12/2025 01:20 PM] |
| Filing 7 ECF FILER: ENTRY OF APPEARANCE from Tamara Shepard on behalf of Appellant(s) YA Global Investments, LP, f/k/a Cornell Capital Partners, LP, Yorkville Advisors, GP LLC, Tax Matters Partner, YA Global Investments, LP, f/k/a Cornell Capital Partners, LP, Yorkville Advisors, LLC, Tax Matters Partner. [25-1766] (TLS) [Entered: 05/12/2025 01:15 PM] |
| Filing 6 ECF FILER: TAX COURT RECORD. [25-1766] (TC) [Entered: 05/09/2025 10:42 AM] |
| Filing 5 ECF FILER: ENTRY OF APPEARANCE from Henry Cheng on behalf of Appellant(s) YA Global Investments, LP f/k/a Cornell Capital Partners, LP, Yorkville Advisors, GP LLC, Tax Matters Partner and YA Global Investments, LP f/k/a Cornell Capital Partners, LP, Yorkville Advisors, LLC, Tax Matters Partner. [25-1766] (HC) [Entered: 05/01/2025 03:40 PM] |
| Filing 4 Notice received from U.S. Tax Court that the filing fee was paid by Appellant on 04/29/2025. (SB) [Entered: 05/01/2025 11:57 AM] |
| Filing 3 ECF FILER: ENTRY OF APPEARANCE from Matthew S. Johnshoy on behalf of Appellee(s) Commissioner of Internal Revenue. [25-1766] (MSJ) [Entered: 05/01/2025 10:57 AM] |
| Filing 2 NOTICE Pursuant to 3d Cir. L.A.R. 26.1, a document is timely filed if received by 5:00 p.m. ET on the last day for filing unless the Court sets a different time, the document has been submitted by an inmate pursuant to Fed. R. App. P. 25(a)(2)(A)(iii), or otherwise specified in L.A.R. 26.1 (SB) [Entered: 04/28/2025 08:54 AM] |
| Filing 1 TAX COURT CASE DOCKETED. Notice filed by Appellants Ya Global Investments, Yorkville Advisors GP and Yorkville Advisors LLC in Tax Court Case No. 15-14546,15-28751. (SB) [Entered: 04/28/2025 08:48 AM] |
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