Michael Brown v. CIR
| COMMISSIONER OF INTERNAL REVENUE |
| MICHAEL D. BROWN |
| 19-73233 |
| December 18, 2019 |
| U.S. Court of Appeals, Ninth Circuit |
| Other |
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This docket was last retrieved on December 10, 2020. A more recent docket listing may be available from PACER.
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| Filing 38 MANDATE ISSUED.(ADH, DAB and PJB) [11921978] (JFF) [Entered: 12/10/2020 09:12 AM] |
| Filing 37 Filed order (ANDREW D. HURWITZ, DANIEL A. BRESS and PATRICK J. BUMATAY) The full court has been advised of the petition for rehearing en banc, and no judge of the court has requested a vote on it. Fed. R. App. P. 35. The petition for rehearing en banc, (Dkt. No. [ # 36 ]), is therefore DENIED. [11912302] (OC) [Entered: 12/02/2020 10:38 AM] |
| Filing 36 Filed (ECF) Appellant Michael D. Brown petition for rehearing en banc (from 10/22/2020 opinion). Date of service: 11/05/2020. [11882805] [19-73233] (Mather, Steven) [Entered: 11/05/2020 10:03 AM] |
| Filing 35 FILED MEMORANDUM DISPOSITION (ANDREW D. HURWITZ, DANIEL A. BRESS and PATRICK J. BUMATAY) AFFIRMED IN PART, VACATED IN PART, AND REMANDED. FILED AND ENTERED JUDGMENT. [11868272] (MM) [Entered: 10/22/2020 10:26 AM] |
| Filing 34 Filed Audio recording of oral argument. Note: Video recordings of public argument calendars are available on the Court's website, at # http://www.ca9.uscourts.gov/media/ [11851587] (DLM) [Entered: 10/07/2020 05:52 PM] |
| Filing 33 ARGUED AND SUBMITTED TO ANDREW D. HURWITZ, DANIEL A. BRESS and PATRICK J. BUMATAY. [11849425] (DLM) [Entered: 10/06/2020 02:15 PM] |
| Filing 32 Filed (ECF) Acknowledgment of hearing notice by Attorney Steven Ray Mather for Appellant Michael D. Brown. Hearing in Pasadena on 10/06/2020 at 09:00 A.M. (Courtroom: 3). Filer sharing argument time: No. Special accommodations: NO. Filer admission status: I certify that I am admitted to practice before this Court. Date of service: 09/11/2020. [11821125] [19-73233] (Mather, Steven) [Entered: 09/11/2020 03:32 PM] |
| Filing 31 Filed (ECF) Acknowledgment of hearing notice by Attorney Mr. Matthew Steven Johnshoy for Appellee CIR. Hearing in Pasadena on 10/06/2020 at 1:00 P.M. (Courtroom: Courtroom 3). Filer sharing argument time: No. Special accommodations: NO. Filer admission status: I certify that I am admitted to practice before this Court. Date of service: 09/10/2020. [11819062] [19-73233] (Johnshoy, Matthew) [Entered: 09/10/2020 12:31 PM] |
| Filing 30 Added Attorney(s) Matthew Steven Johnshoy for party(s) Appellee CIR, in case 19-73233. [11818495] (CW) [Entered: 09/10/2020 08:35 AM] |
| Filing 29 Filed (ECF) notice of appearance of Matthew S Johnsby (U.S. Department of Justice, Tax Division, Appellate Section, Post Office Box 502, Washington, D.C. 20044) for Appellee CIR. Date of service: 09/10/2020. (Party was previously proceeding with counsel.) [11818481] [19-73233] (Johnshoy, Matthew) [Entered: 09/10/2020 08:28 AM] |
| Filing 28 Notice of Oral Argument on Tuesday, October 6, 2020 - 1:00 P.M. - Courtroom 3 - Scheduled Location: Pasadena CA. The hearing time is the local time zone at the scheduled hearing location, even if the argument is fully remote. View the Oral Argument Calendar for your case # here . NOTE: Although your case is currently scheduled for oral argument, the panel may decide to submit the case on the briefs instead. See Fed. R. App. P. 34. Absent further order of the court, if the court does determine that oral argument is required in this case, any argument may be held remotely with all of the judges and attorneys appearing by video or telephone. Travel to a courthouse will not be required. If the panel determines that it will hold oral argument, the Clerk's Office will be in contact with you directly at least two weeks before the set argument date to make any necessary arrangements for remote appearance. Be sure to review the # GUIDELINES for important information about your hearing, including when to be available (30 minutes before the hearing time) and when and how to submit additional citations (filing electronically as far in advance of the hearing as possible). If you are the specific attorney or self-represented party who will be arguing, use the # ACKNOWLEDGMENT OF HEARING NOTICE filing type in CM/ECF no later than 21 days before Tuesday, October 6, 2020. No form or other attachment is required. If you will not be arguing, do not file an acknowledgment of hearing notice.[11803019]. [19-73233] (AW) [Entered: 08/26/2020 08:39 AM] |
| Filing 27 Notice of Oral Argument on Tuesday, October 6, 2020 - 09:00 A.M. - Courtroom 3 - Scheduled Location: Pasadena CA. View the Oral Argument Calendar for your case # here . NOTE: Although your case is currently scheduled for oral argument, the panel may decide to submit the case on the briefs instead. See Fed. R. App. P. 34. Absent further order of the court, if the court does determine that oral argument is required in this case, any argument may be held remotely with all of the judges and attorneys appearing by video or telephone. Travel to a courthouse will not be required. If the panel determines that it will hold oral argument, the Clerk's Office will be in contact with you directly at least two weeks before the set argument date to make any necessary arrangements for remote appearance. Be sure to review the # GUIDELINES for important information about your hearing, including when to be available (30 minutes before the hearing time) and when and how to submit additional citations (filing electronically as far in advance of the hearing as possible). If you are the specific attorney or self-represented party who will be arguing, use the # ACKNOWLEDGMENT OF HEARING NOTICE filing type in CM/ECF no later than 21 days before Tuesday, October 6, 2020. No form or other attachment is required. If you will not be arguing, do not file an acknowledgment of hearing notice.[11766164]. [19-73233] (AW) [Entered: 07/26/2020 06:09 AM] |
| Filing 26 Filed clerk order: The reply brief [ # 25 ] submitted by Michael D. Brown is filed. No paper copies are required at this time. [11733515] (KT) [Entered: 06/25/2020 12:33 PM] |
| Filing 25 Submitted (ECF) Reply Brief for review. Submitted by Appellant Michael D. Brown. Date of service: 06/25/2020. [11733419] [19-73233] (Mather, Steven) [Entered: 06/25/2020 11:31 AM] |
| Filing 24 This case is being considered for an upcoming oral argument calendar in Pasadena Please review the Pasadena sitting dates for October 2020 and the 2 subsequent sitting months in that location at # http://www.ca9.uscourts.gov/court_sessions . If you have an unavoidable conflict on any of the dates, please file # Form 32 within 3 business days of this notice using the CM/ECF filing type Response to Case Being Considered for Oral Argument . Please follow the form's # instructions carefully. When setting your argument date, the court will try to work around unavoidable conflicts; the court is not able to accommodate mere scheduling preferences. You will receive notice that your case has been assigned to a calendar approximately 10 weeks before the scheduled oral argument date. If the parties wish to discuss settlement before an argument date is set, they should jointly request referral to the mediation unit by filing a letter within 3 business days of this notice , using CM/ECF ( Type of Document : Correspondence to Court; Subject : request for mediation).[11724005]. [19-73233] (AW) [Entered: 06/16/2020 03:31 PM] |
| Filing 23 Filed clerk order: The supplemental excerpts of record [ # 22 ] submitted by CIR are filed. No paper copies are required at this time. [11712390] (KT) [Entered: 06/05/2020 11:05 AM] |
| Filing 22 Submitted (ECF) supplemental excerpts of record. Submitted by Appellee CIR. Date of service: 06/05/2020. [11712267] [19-73233] (Moriarty, Regina) [Entered: 06/05/2020 10:19 AM] |
| Filing 21 Filed clerk order: The answering brief [ # 19 ] submitted by CIR is filed. No paper copies are required at this time. [11712172] (KT) [Entered: 06/05/2020 09:34 AM] |
| Filing 20 Added Attorney(s) Arthur Thomas Catterall for party(s) Appellee CIR, in case 19-73233. [11712078] (JFF) [Entered: 06/05/2020 08:58 AM] |
| Filing 19 Submitted (ECF) Answering Brief for review. Submitted by Appellee CIR. Date of service: 06/05/2020. [11712055] [19-73233] (Moriarty, Regina) [Entered: 06/05/2020 08:47 AM] |
| Filing 18 Filed (ECF) notice of appearance of Arthur T. Catterall (co-counsel) (U. S. Department of Justice, P.O. Box 502, Washington, DC 20044) for Appellee CIR. Date of service: 06/05/2020. (Party was previously proceeding with counsel.) [11712024] [19-73233] (Catterall, Arthur) [Entered: 06/05/2020 08:33 AM] |
| Filing 17 Filed (ECF) Appellee CIR Correspondence: The court is notified that due to logistical issues related to the COVID-19 virus, the Commissioner of Internal Revenue requires a 60-day extension of time to file the answering brief, currently due on April 6, 2020.. Date of service: 03/26/2020 [11642506] [19-73233] (Moriarty, Regina) [Entered: 03/26/2020 10:31 AM] |
| Updated deadlines. Automatic 60 day extension Re: Notice Covid 19 (Docket Entry No. [ # 17 ] Respondent brief due 06/05/2020 for Commissioner of Internal Revenue. The optional reply brief is due 21 days after service of the answering brief. [11642653] (EU) [Entered: 03/26/2020 11:44 AM] |
| Filing 16 Filed clerk order: The opening brief [ # 13 ] and excerpts of record [ # 14 ] submitted by Michael D. Brown are filed. No paper copies are required at this time. [11624270] (KT) [Entered: 03/10/2020 10:10 AM] |
| Filing 15 COURT DELETED DUPLICATE ENTRY. Notice about deletion sent to case participants registered for electronic filing. Correct Entry: [ # 13 ]. Original Text: Submitted (ECF) Opening Brief for review. Submitted by Appellant Michael D. Brown. Date of service: 03/09/2020. [11623267] [19-73233] (Mather, Steven) [Entered: 03/09/2020 02:50 PM] |
| Filing 14 Submitted (ECF) excerpts of record. Submitted by Appellant Michael D. Brown. Date of service: 03/09/2020. [11622901] [19-73233] (Mather, Steven) [Entered: 03/09/2020 01:10 PM] |
| Filing 13 Submitted (ECF) Opening Brief for review. Submitted by Appellant Michael D. Brown. Date of service: 03/09/2020. [11622879] [19-73233]--[COURT UPDATE: attached corrected PDF of opening brief. 03/10/2020 by KT] (Mather, Steven) [Entered: 03/09/2020 01:04 PM] |
| Filing 12 Filed (ECF) Tax Court Record. [11581846] [19-73233] (U.S. Tax Court, Records) [Entered: 02/03/2020 06:27 AM] |
| Filing 11 Filed (ECF) Tax Court Record. [11577515] [19-73233] (U.S. Tax Court, Records) [Entered: 01/29/2020 06:19 AM] |
| Filing 10 Filed order MEDIATION (BLS): The courts order of January 14, 2020 was issued in error and is vacated. [11563819] (AF) [Entered: 01/15/2020 03:07 PM] |
| Filing 9 MEDIATION ORDER FILED: This case is RELEASED from the Mediation Program. Counsel are requested to contact the Circuit Mediator should circumstances develop that warrant further settlement discussions. [11562570] (BLS) [Entered: 01/14/2020 05:49 PM] |
| Filing 8 MEDIATION ORDER FILED: The Mediation Program of the 9th Circuit Court of Appeals facilitates settlement while appeals are pending. By 01/28/2020, counsel for all parties intending to file briefs in this matter are requested to inform the Circuit Mediator by email of their clients' views on whether the issues on appeal or the underlying dispute might be amenable to settlement presently or in the foreseeable future. This communication will be kept confidential, if requested... This communication should not be filed with the court... The existing briefing schedule remains in effect... [11562201] (BLS) [Entered: 01/14/2020 03:17 PM] |
| Filing 7 Attorney Gilbert Steven Rothenberg in 19-73233 substituted by Attorney Regina S. Moriarty in 19-73233 [11554072] (JFF) [Entered: 01/07/2020 04:14 PM] |
| Filing 6 Filed (ECF) notice of appearance of Regina S. Moriarty (Department of Justice, P.O. Box 502, Washington, DC 20044) for Appellee CIR. Substitution for Attorney Mr. Gilbert Steven Rothenberg, Esquire for Appellee CIR. Date of service: 01/07/2020. (Party was previously proceeding with counsel.) [11552998] [19-73233] (Moriarty, Regina) [Entered: 01/07/2020 09:34 AM] |
| Filing 5 MEDIATION ORDER FILED: The Mediation Program of the 9th Circuit Court of Appeals facilitates settlement while appeals are pending. By 01/16/2020, counsel for all parties intending to file briefs in this matter are requested to inform the Circuit Mediator by email of their clients' views on whether the issues on appeal or the underlying dispute might be amenable to settlement presently or in the foreseeable future. This communication will be kept confidential, if requested... This communication should not be filed with the court... The existing briefing schedule remains in effect... [11548952] (BLS) [Entered: 01/02/2020 11:41 AM] |
| Filing 4 The Mediation Questionnaire for this case was filed on 12/26/2019. To submit pertinent confidential information directly to the Circuit Mediators, please use the following # link . Confidential submissions may include any information relevant to mediation of the case and settlement potential, including, but not limited to, settlement history, ongoing or potential settlement discussions, non-litigated party related issues, other pending actions, and timing considerations that may impact mediation efforts.[11544276]. [19-73233] (AD) [Entered: 12/26/2019 12:44 PM] |
| Filing 3 Filed (ECF) Appellant Michael D. Brown Mediation Questionnaire. Date of service: 12/26/2019. [11543879] [19-73233] (Mather, Steven) [Entered: 12/26/2019 08:47 AM] |
| Filing 2 Filed (ECF) Tax Court Record. [11537954] [19-73233] (U.S. Tax Court, Records) [Entered: 12/19/2019 07:27 AM] |
| Filing 1 DOCKETED CAUSE AND ENTERED APPEARANCES OF COUNSEL. SEND MQ: Yes. The schedule is set as follows: Appellant Michael D. Brown Mediation Questionnaire due on 12/26/2019. Petitioner brief due 03/09/2020 for Michael D. Brown. Respondent brief due 04/06/2020 for Commissioner of Internal Revenue. Appellant's optional reply brief is due 21 days after service of the answering brief. [11537727] (HC) [Entered: 12/18/2019 04:31 PM] |
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