Delek US Holdings, Inc. v. United States of America
Delek US Holdings, Inc. |
United States of America |
3:2019cv00332 |
April 23, 2019 |
US District Court for the Middle District of Tennessee |
William L Campbell |
Jeffery S Frensley |
Taxes |
26 U.S.C. § 7422 |
None |
Docket Report
This docket was last retrieved on January 25, 2021. A more recent docket listing may be available from PACER.
Document Text |
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Filing 67 ORDER: Pending before the Court are cross motions for summary judgment by Delek US Holdings, Inc. ("Delek") (Doc. Nos. #51 ) and the United States (Doc. No. #50 ). For the reasons stated in the accompanying Memorandum, Delek's Motion for Summary Judgment (Doc. No. #51 ) is DENIED; and the United States' Motion for Summary Judgment (Doc. No. #50 ) is GRANTED. Accordingly, Delek's sole claim in this case is DISMISSED WITH PREJUDICE, parties to bear their own costs. Signed by District Judge William L. Campbell, Jr on 1/25/2021. (jm) Modified on 1/28/2021 (jm). |
Filing 66 MEMORANDUM OPINION OF THE COURT. Signed by District Judge William L. Campbell, Jr on 1/25/2021. (DOCKET TEXT SUMMARY ONLY-ATTORNEYS MUST OPEN THE PDF AND READ THE ORDER.)(jm) |
Filing 65 ORDER denying #60 Motion to Ascertain Status of Motion to Compel. Pending before the Court is a Motion to Ascertain Status of Motion to Compel filed by the Plaintiff in this matter. Docket No. 60. The Court has ruled on the Motion to Compel (Docket No. 64) therefore, the Motion to Ascertain Status is DENIED as moot. Signed by Magistrate Judge Jeffery S. Frensley on 12/4/2020. (am) |
Filing 64 ORDER denying #38 Motion to Compel. Signed by Magistrate Judge Jeffery S. Frensley on 11/24/2020. (DOCKET TEXT SUMMARY ONLY-ATTORNEYS MUST OPEN THE PDF AND READ THE ORDER.)(am) |
Filing 63 STATUS REPORT Statement in response to November 17, 2020 Order, with certificate of service by Delek US Holdings, Inc.. (Attachments: #1 Exhibit A - Unredacted IRS Memo)(Kovacev, Robert) |
Filing 62 ORDER: This matter is now before the Court upon Delek's Motion to Compel, in which Delek asks the Court to compel the United States to produce in discovery eight documents that the United States is currently withholding. Docket No. 38. The United States has filed a Response in Opposition, which addresses five withheld documents. Docket No. 46. The Response states that Plaintiff's arguments may address additional materials, but we will be producing or have already produced unredacted versions of those documents, either in whole or in part, to plaintiff. Id. at 12, n.5. No reply has been filed, and the Parties subsequent filings do not address whether their dispute has been resolved as to three documents. Therefore, Delek is ordered to file, no later than November 20, 2020, a brief statement identifying (by Bates number) which documents are still in dispute. Signed by Magistrate Judge Jeffery S. Frensley on 11/17/2020. (am) |
Filing 61 RESPONSE in Opposition re #60 MOTION to Ascertain Status of Motion to Compel re #39 , #38 with certificate of service filed by United States of America. (Attachments: #1 Attachment Certificate of Service)(Larson, Kari) |
Filing 60 MOTION to Ascertain Status of Motion to Compel re #39 , #38 with certificate of service by Delek US Holdings, Inc.. (Kovacev, Robert) |
Filing 59 REPLY to Response to re #50 MOTION for Summary Judgment filed by United States of America. (Attachments: #1 Attachment Appendix A, #2 Attachment Response to Plaintiff's Additional Undisputed Material Facts, #3 Attachment Certificate of Servcice)(Larson, Kari) |
Filing 58 REPLY to Response to re #51 MOTION for Summary Judgment and Request for Oral Argument, with certificate of service filed by Delek US Holdings, Inc.. (Attachments: #1 Attachment LR 7.01(d)(5) Appendix)(Kovacev, Robert) |
Filing 57 RESPONSE to Motion re #51 MOTION for Summary Judgment and Request for Oral Argument, with certificate of service Response to Statement of Undisputed Material Facts filed by United States of America. (Larson, Kari) |
Filing 56 RESPONSE in Opposition re #50 MOTION for Summary Judgment with certificate of service filed by Delek US Holdings, Inc.. (Attachments: #1 Exhibit A - Form 720, #2 Exhibit B - Growmark Opening Brief Excerpt, #3 Exhibit C - Growmark Reply Brief Excerpt, #4 Attachment Response to Statement of Undisputed Material Facts, #5 Attachment LR 7.01(d)(5) Appendix)(Kovacev, Robert) |
Filing 55 RESPONSE to Motion re #51 MOTION for Summary Judgment and Request for Oral Argument, with certificate of service, #50 MOTION for Summary Judgment filed by United States of America. (Attachments: #1 Attachment Certificate of Service)(Larson, Kari) |
Filing 54 ORDER granting #53 Consent Motion to Extend. ORDERED that the parties' responses to each other's motions for summary judgment shall be due on August 24, 2020; and ORDERED that the parties' replies to each other's responses shall be due on September 21, 2020. Signed by District Judge William L. Campbell, Jr on 8/5/2020. (DOCKET TEXT SUMMARY ONLY-ATTORNEYS MUST OPEN THE PDF AND READ THE ORDER.)(vh) |
Filing 53 Consent MOTION for Extension of Time to File Response/Reply as to #51 MOTION for Summary Judgment and Request for Oral Argument, with certificate of service, #50 MOTION for Summary Judgment with certificate of service by Delek US Holdings, Inc.. (Attachments: #1 Attachment Proposed Order)(Kovacev, Robert) |
Filing 52 MEMORANDUM in Support of #51 MOTION for Summary Judgment and Request for Oral Argument, with certificate of service filed by Delek US Holdings, Inc. with certificate of service. (Attachments: #1 Attachment Statement of Undisputed Material Facts, #2 Exhibit 1 - Stipulation of Facts, #3 Exhibit 2 - IRS Exam Memorandum, #4 Exhibit 3 - IRS Letter re JCT Report, #5 Exhibit 4 - IRS Letter re JCT Clearance, #6 Attachment LR 7.01(d)(5) Appendix, #7 Attachment Proposed Order)(Kovacev, Robert) |
Filing 51 MOTION for Summary Judgment and Request for Oral Argument, with certificate of service by Delek US Holdings, Inc.. (Kovacev, Robert) |
Filing 50 MOTION for Summary Judgment by United States of America. (Attachments: #1 Attachment Statement of Undisputed Facts, #2 Attachment Memorandum of Law, #3 Attachment Proposed Order, #4 Attachment Certificate of Service)(Larson, Kari) |
Filing 49 ORDER granting #40 Motion to Seal Document. Signed by Magistrate Judge Jeffery S. Frensley on 7/8/2020. (am) |
Filing 48 NOTICE by Delek US Holdings, Inc. re #38 MOTION to Compel with certificate of service (Attachments: #1 Exhibit A - Email re Joint Committee)(Kovacev, Robert) |
Filing 47 RESPONSE to Motion re #40 MOTION to Seal Document #38 MOTION to Compel with certificate of service with certificate of service filed by United States of America. (Attachments: #1 Attachment Certificate of Service)(Larson, Kari) |
Filing 46 RESPONSE in Opposition re #38 MOTION to Compel with certificate of service filed by United States of America. (Attachments: #1 Attachment Declaration of Richard Goldman, #2 Attachment Certificate of Service)(Larson, Kari) |
Filing 45 ORDER granting #43 Motion for Extension of Time to File. Pending before the Court is a Motion for Extension of Time to File Dispositive Motion filed by the Defendants in this matter. Docket No. 43. Plaintiffs have filed a Response in Opposition. Docket No. 44. Defendants' Motion is GRANTED. All parties must file dispositive motions by July 13, 2020. Signed by Magistrate Judge Jeffery S. Frensley on 6/29/2020. (am) |
Filing 44 RESPONSE in Opposition re #43 MOTION for Extension of Time to File Dispositive Motion with certificate of service filed by Delek US Holdings, Inc.. (Kovacev, Robert) |
Filing 43 MOTION for Extension of Time to File Dispositive Motion by United States of America. (Attachments: #1 Attachment Proposed Order, #2 Attachment Certificate of Service)(Larson, Kari) |
Minute Entry for proceedings held before Magistrate Judge Jeffery S. Frensley: Case Management Conference by Telephone held on 6/23/2020. (Hearing lasted 00:26)(ms) |
Filing 42 MEMORANDUM in Support of #40 MOTION to Seal Document #38 MOTION to Compel with certificate of service with certificate of service, #41 Sealed Document filed by Delek US Holdings, Inc. with certificate of service. (Attachments: #1 Exhibit A - First Set of Document Requests, #2 Exhibit B - Defendant's First Privilege Log, #3 Exhibit C - Defendant's Second Privilege Log, #4 Exhibit D - Defendant's Combined Privilege Log (excerpts), #5 Exhibit E - Email correspondence re sequestration, #6 Exhibit F - Email correspondence re meet and confer, #7 Exhibit G - IRM 4.36.3.6.5, #8 Attachment Proposed Order)(Kovacev, Robert) |
Filing 41 Sealed Document pursuant to Fed. R. Civ. P. 26(b)(5)(B) filed by Delek US Holdings, Inc.. (Kovacev, Robert) |
Filing 40 MOTION to Seal Document #38 MOTION to Compel with certificate of service with certificate of service by Delek US Holdings, Inc.. (Kovacev, Robert) |
Filing 39 MEMORANDUM in Support of #38 MOTION to Compel with certificate of service filed by Delek US Holdings, Inc. with certificate of service. (Attachments: #1 Exhibit Index of Exhibits, #2 Exhibit A - Letter 915, #3 Exhibit B - Form 870, #4 Exhibit C - Form 3363, #5 Exhibit D - Form 4665 Transmittal Report (redacted by Defendant), #6 Exhibit E - IRS Letter 5/25/17, #7 Exhibit F - JCT Overview, #8 Exhibit G - IRS Letter 6/21/17, #9 Exhibit H - First Request for Production, #10 Exhibit I - Response to First Request for Production, #11 Exhibit J - Defendant's First Privilege Log, #12 Exhibit K - Defendant's Second Privilege Log, #13 Exhibit L - Email correspondence re privilege logs, #14 Exhibit M - Defendant's Combined Privilege Log (relevant excerpts), #15 Exhibit N - Cover Letter to Combined Privilege Log, #16 Exhibit O - Meet and Confer Letter 5/22/20, #17 Exhibit P - Email correspondence re meet and confer, #18 Exhibit Q - Email correspondence re sequestration, #19 Exhibit R - Defendant's Responses to First Set of Interrogatories, #20 Exhibit S - Defendant's Amended Responses to First Set of Interrogatories, #21 Attachment LR 7.01(d)(5) Appendix, #22 Attachment Proposed Order)(Kovacev, Robert) |
Filing 38 MOTION to Compel with certificate of service by Delek US Holdings, Inc.. (Kovacev, Robert) |
Filing 37 ORDER: A telephone conference is set for June 23, 2020, at 1:00 p.m. The parties shall call 1-877-336-1831 at the appointed time, and when prompted for the access code, enter 7039387# to participate in the Conference. If a party has difficulty connecting to the call or has been on hold for more than five (5) minutes, please contact chambers at 615-736-7344. Signed by Magistrate Judge Jeffery S. Frensley on 6/18/2020. (am) |
Filing 36 Joint Case Resolution Status Report by Delek US Holdings, Inc.. (Kovacev, Robert) |
Filing 35 STIPULATION of Facts, with certificate of service by Delek US Holdings, Inc.. (Attachments: #1 Exhibit A 1 of 6 Forms 720, #2 Exhibit A 2 of 6 Forms 720, #3 Exhibit A 3 of 6 Forms 720, #4 Exhibit A 4 of 6 Forms 720, #5 Exhibit A 5 of 6 Forms 720, #6 Exhibit A 6 of 6 Form 720, #7 Exhibit B 1 of 3 Form 1120X, #8 Exhibit B 2 of 3 Form 1120X, #9 Exhibit B 3 of 3 Form 1120X, #10 Attachment Certificate of Service)(Kovacev, Robert) |
Minute Entry for proceedings held before Magistrate Judge Jeffery S. Frensley: Case Management Conference by Telephone held on 3/2/2020. (Hearing lasted 00:12)(ms) |
Filing 34 STATUS REPORT Concerning Electronic Discovery, with certificate of service by Delek US Holdings, Inc.. (Kovacev, Robert) |
Filing 33 ORDER SETTING CASE FOR TRIAL: Bench Trial set for 2/23/2021 09:00 AM in Courtroom A826 before District Judge William L. Campbell Jr. Exhibit List due by 2/5/2021. Witness List due by 2/5/2021. Pretrial Conference set for 2/12/2021 10:00 AM in Courtroom A826 before District Judge William L. Campbell Jr. Joint Proposed Pretrial Order due by 2/5/2021. Signed by District Judge William L. Campbell, Jr on 12/5/2019. (DOCKET TEXT SUMMARY ONLY-ATTORNEYS MUST OPEN THE PDF AND READ THE ORDER.)(am) |
Filing 32 INITIAL CASE MANAGEMENT ORDER: Amended Pleadings due by 1/13/2020. Discovery due by 6/1/2020. Dispositive Motions due by 6/29/2020. Status Report due by 12/16/2019. Case Management Conference by Telephone set for 3/2/2020 at 01:00 PM in Courtroom 783 before Magistrate Judge Jeffery S. Frensley. Signed by Magistrate Judge Jeffery S. Frensley on 11/18/2019. (DOCKET TEXT SUMMARY ONLY-ATTORNEYS MUST OPEN THE PDF AND READ THE ORDER.)(jm) |
Minute Entry for proceedings held before Magistrate Judge Jeffery S. Frensley: Initial Case Management Conference held on 11/18/2019. The next case management conference will be held telephonically with Judge Frensley on 3/2/2020 at 1:00 p.m. (Recording #11-18-2019fre.) (Hearing lasted :20) (ds) |
Filing 31 PROPOSED CASE MANAGEMENT ORDER with certificate of service filed by Delek US Holdings, Inc.. (Kovacev, Robert) |
Filing 30 CERTIFICATE of Service filed by United States of America re #29 Answer to Complaint filed by United States of America. (Larson, Kari) |
Filing 29 ANSWER to #1 Complaint by United States of America.(Larson, Kari) |
Filing 28 ORDER GRANTING DEFENDANT'S SECOND MOTION FOR AN EXTENSION OF TIME WITHIN WHICH TO RESPOND TO PLAINTIFF'S COMPLAINT: Before the Court is the Defendant's second motion to extend the time for it to respond to Delek US Holdings, Inc.'s Complaint. On review of the motion, and the Court finding that good cause exists, it is hereby ORDERED that Defendant's motion is granted, and Defendant shall file its response to Plaintiff's Complaint on or before November 4, 2019. There will be no further extensions. The Initial Case Management Conference is continued from September 16, 2019 to November 18, 2019, at 9:30 a.m. Signed by Magistrate Judge Jeffery S. Frensley on 9/17/2019. (am) |
Filing 27 REPLY to Response to Motion re #20 Second MOTION for Extension of Time to File Answer re #1 Complaint filed by United States of America. (Attachments: #1 Exhibit 1, Decl. of Kenneth W. Gaul, #2 Exhibit 2, Decl. of Christa Gruber, #3 Attachment certificate of service)(Larson, Kari) |
Filing 26 ORDER granting #25 Motion to Continue the Initial Case Management Conference. Signed by Magistrate Judge Jeffery S. Frensley on 9/10/2019. (DOCKET TEXT SUMMARY ONLY-ATTORNEYS MUST OPEN THE PDF AND READ THE ORDER.)(am) |
Filing 25 MOTION to Continue Case Management Conference (Unopposed) by United States of America. (Attachments: #1 Attachment Proposed Order, #2 Attachment Certificate of Service)(Larson, Kari) |
Filing 24 RESPONSE in Opposition re #20 Second MOTION for Extension of Time to File Answer re #1 Complaint with certificate of service filed by Delek US Holdings, Inc.. (Attachments: #1 Exhibit A - Exxon filing)(Kovacev, Robert) |
Filing 23 CERTIFICATE of Service filed by United States of America re #20 Second MOTION for Extension of Time to File Answer re #1 Complaint filed by United States of America. (Larson, Kari) |
Filing 22 CERTIFICATE OF SERVICE by Delek US Holdings, Inc. re #21 Notice (Other) (Kovacev, Robert) |
NOTICE TO FILER re DE# [20, 21]: Pursuant to Local Rule 5.01, Certificates of Service shall identify by name the person served, what was served, the method of service, and date of service. Counsel did not include all Counsel on the certificate of service. Please FILE a conformed Certificate of Service for this document. (am) |
Filing 21 NOTICE by Delek US Holdings, Inc. re #20 Second MOTION for Extension of Time to File Answer re #1 Complaint Notice of Opposition to Defendant's Motion, with certificate of service (Kovacev, Robert) |
Filing 20 Second MOTION for Extension of Time to File Answer re #1 Complaint by United States of America. (Attachments: #1 Attachment Proposed Order, #2 Attachment Certificate of Service)(Larson, Kari) |
Filing 19 ORDER granting #18 Motion for Extension of Time to Answer United States of America answer due 9/3/2019. Signed by Magistrate Judge Jeffery S. Frensley on 7/11/2019. (DOCKET TEXT SUMMARY ONLY-ATTORNEYS MUST OPEN THE PDF AND READ THE ORDER.)(am) |
Set/Reset Hearings: Initial Case Management Conference reset for 9/16/2019 at 10:00 AM before Magistrate Judge Jeffery S. Frensley. (am) |
NOTICE TO FILER re DE#16 : The Certificate of Good Standing must be from a United States District Court or a United States appellate court. The new certificate shall be filed within 10 days. (am) |
Filing 18 Consent MOTION for Extension of Time to File Answer re #1 Complaint by United States of America. (Attachments: #1 Attachment Proposed Order, #2 Attachment Certificate of Service)(Larson, Kari) |
Filing 17 NOTICE of Appearance by Kari M. Larson on behalf of United States of America (Attachments: #1 Attachment Certificate of Service)(Larson, Kari) |
GA State Bar status verified as active for Erin F. Darden. (am) |
NOTICE TO FILER re DE#16 : The Certificate of Good Standing must be from a United States District Court or a United States appellate court. The new certificate shall be filed within 10 days. (am) |
Filing 16 MOTION for attorney Erin F. Darden to Appear Pro Hac Vice by United States of America. (am) Modified Text on 6/18/2019 (am). |
Filing 15 ORDER granting #14 Motion to Continue Initial Case Management Conference. Signed by Magistrate Judge Jeffery S. Frensley on 6/13/2019. (DOCKET TEXT SUMMARY ONLY-ATTORNEYS MUST OPEN THE PDF AND READ THE ORDER.)(am) |
Set/Reset Hearings: Initial Case Management Conference reset for 7/23/2019 at 11:00 AM in Courtroom 783 before Magistrate Judge Jeffery S. Frensley. (am) |
Filing 14 Consent MOTION to Continue Initial Case Management Conference, with certificate of service by Delek US Holdings, Inc.. (Kovacev, Robert) |
Filing 13 SUMMONS Returned Executed as to Internal Revenue Service on 5/6/2019 by Delek US Holdings, Inc.. (Kovacev, Robert) |
Filing 12 SUMMONS Returned Executed as to Donald Q. Cochran, United States Attorney on 5/6/2019 by Delek US Holdings, Inc.. (Kovacev, Robert) |
Filing 11 SUMMONS Returned Executed as to William P. Barr, United States AttorneyGeneral on 5/6/2019 by Delek US Holdings, Inc.. (Kovacev, Robert) |
Filing 10 ORDER granting #4 Motion for Robert C. Morris to Appear Pro Hac Vice; granting #5 Motion for Robert J. Kovacev to Appear Pro Hac Vice. Signed by Vicki R. Kinkade, Acting Clerk of Court on 4/30/2019. (DOCKET TEXT SUMMARY ONLY-ATTORNEYS MUST OPEN THE PDF AND READ THE ORDER.)(am) Modified Text on 4/30/2019 (am). |
Filing 9 ORDER: This case is REFERRED to the Magistrate Judge for customized case management in accordance with Local Rule 16.01 and 28 U.S.C. 636(b)(1)(A). Lead counsel for the parties shall attend the initial case management conference. Signed by District Judge William L. Campbell, Jr on 4/25/2019. (DOCKET TEXT SUMMARY ONLY-ATTORNEYS MUST OPEN THE PDF AND READ THE ORDER.)(am) |
Filing 8 NOTICE of Initial Case Management Conference set for 6/25/2019 at 09:30 AM in Courtroom 783 before Magistrate Judge Jeffery S. Frensley. (am) |
Filing 7 BUSINESS ENTITY DISCLOSURE STATEMENT filed by Delek US Holdings, Inc.. (Attachments: #1 Attachment Certificate of Service)(Foy, Misty) |
Filing 6 Summons Issued as to United States of America, Internal Revenue Service and U.S. Attorney General. (Service packets sent to Attorney by regular mail.) (am) |
Filing 5 MOTION for attorney Robert J. Kovacev to Appear Pro Hac Vice (paid $100 PHV fee; receipt number 0650-2898924) by Delek US Holdings, Inc.. (Attachments: #1 Attachment Certificate of Good Standing - Kovacev)(Foy, Misty) |
Filing 4 MOTION for attorney Robert C. Morris to Appear Pro Hac Vice (paid $100 PHV fee; receipt number 0650-2898914) by Delek US Holdings, Inc.. (Attachments: #1 Attachment Certificate of Good Standing - Morris)(Foy, Misty) |
TN, TX, DC State Bar status verified as active for Misty L. Foy, Robert J. Kovacev, Robert C. Morris. (am) |
Filing 3 NOTICE/INFORMATION regarding Consent of the Parties to the Magistrate Judge. (am) |
Filing 2 NOTICE of Business Entity Disclosure Statement filing requirement. (am) |
Filing 1 COMPLAINT against United States of America (Filing fee $400, Receipt number 0650-2898303), filed by Delek US Holdings, Inc. (Attachments: #1 Attachment - Civil Cover Sheet)(am) |
NOTICE TO COUNSEL Robert J. Kovacev, Robert C. Morris: WITHIN 21 DAYS, counsel shall file a Motion to Appear Pro Hac Vice, a Certificate of Good Standing signed by the Clerk of a United States District Court or a U. S. appellate court where admitted, and pay a fee of $100.00 (LR 83.01(b)). PHV due by 5/14/2019. (am) |
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Plaintiff: Delek US Holdings, Inc. | |
Represented By: | Robert C. Morris |
Represented By: | Misty L. Foy |
Represented By: | Robert J. Kovacev |
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Defendant: United States of America | |
Represented By: | Erin F. Darden |
Represented By: | Kari M. Larson |
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