Free Notice of Indirectly Related Case(s) - District Court of Federal Claims - federal

Case 1:00-cv-00544-LMB

Document 63

Filed 10/11/2006

Page 1 of 3

IN THE UNITED STATES COURT OF FEDERAL CLAIMS _________________ No. 00-544 T (Judge Baskir) GRAND TRUNK WESTERN RAILROAD INCORPORATED, Plaintiff, v. THE UNITED STATES, Defendant. _________________ NOTICE OF INDIRECTLY RELATED CASE _________________ Pursuant to Rule 40.2(b) of the Rules of this Court, plaintiff Grand Trunk Western Railroad Company advises the Court that the following recently filed case appears to be indirectly related to the instant case: Illinois Central Railroad Company v. United States, Docket No. 06-691 (filed October 5, 2006) The newly filed Illinois Central case presents the same legal issues as the instant case: whether Productivity Fund distributions and severance and separation payments made by a railroad employer are subject to Railroad Retirement Tax. In addition, the undersigned attorney of record also serves as attorney of record for the plaintiff in the Illinois Central case. Finally, the plaintiff in Illinois Central and the plaintiff in the instant case are related companies: both Illinois Central Railroad Company and Grand

Case 1:00-cv-00544-LMB

Document 63

Filed 10/11/2006

Page 2 of 3

Trunk Western Railroad Incorporated are subsidiaries of Canadian National Railway Company. For the Court's information, the above-referenced newly filed Illinois Central case is directly related, within the meaning of Rule 40.2(a), to the earlier case of Illinois Central Railroad Company v. United States, Ct. Fed. Cl. Docket No. 06-527, filed July 19, 2006. A previous Notice of Indirectly Related Case was filed in the instant case with respect to the earlier Illinois Central case. Thus, the two Illinois Central dockets (Nos. 06-527 and 06-691) are both indirectly related to the instant case. The Court may find it convenient and efficient to coordinate proceedings in the two Illinois Central cases and the instant case. Respectfully submitted, Date: October 10, 2006 s/ Steven C. Lambert STEVEN C. LAMBERT Attorney of Record for Plaintiff Foley & Lardner LLP 3000 K Street, N.W., Suite 500 Washington, DC 20007 Tel: (202) 295-4067 Fax: (202) 672-5399 Of Counsel for Plaintiff: RICHARD F. RILEY, JR. Foley & Lardner LLP 3000 K Street, N.W., Suite 500 Washington, DC 20007 Tel: (202) 295-4712 Fax: (202) 672-5399 -2-

Case 1:00-cv-00544-LMB

Document 63

Filed 10/11/2006

Page 3 of 3

CERTIFICATE OF SERVICE I hereby certify that on this 10th day of October, 2006, a copy of the foregoing Notice of Indirectly Related Case was served by first-class United States mail on counsel for the defendant at the following address: Benjamin C. King, Jr., Esquire Tax Division, Court of Federal Claims Section U.S. Department of Justice Post Office Box 26 Ben Franklin Station Washington, DC 20044

s/ Steven C. Lambert Steven C. Lambert Attorney for Plaintiff

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