Free Motion for Leave to Exceed Page Limit - District Court of Federal Claims - federal

Case 1:06-cv-00407-ECH

Document 60

Filed 09/05/2007

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS No. 06-407 T (into which have been consolidated Nos. 06-408 T, 06-409 T, 06-410 T, 06-411 T, 06-810 T, 06-811 T) Judge Emily C. Hewitt (E-Filed: September 5, 2007) ____________________________________________ ) ALPHA I, L.P., BY AND THROUGH ROBERT ) SANDS, A NOTICE PARTNER ) ) Plaintiff, ) ) v. ) 06-407 T ) THE UNITED STATES, ) ) Defendant. ) ____________________________________________) ) BETA PARTNERS, L.L.C., BY AND THROUGH ) ROBERT SANDS, A NOTICE PARTNER ) ) Plaintiff, ) ) v. ) 06-408 T ) THE UNITED STATES, ) ) Defendant. ) ____________________________________________) ) R, R, M & C PARTNERS, L.L.C., BY AND ) THROUGH R, R, M & C GROUP, L.P., A ) NOTICE PARTNER, ) ) Plaintiff, ) ) v. ) 06-409 T ) THE UNITED STATES, ) ) Defendant. ) ____________________________________________)

AO 1753343.1

Case 1:06-cv-00407-ECH

Document 60

Filed 09/05/2007

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____________________________________________ ) ) ) ) Plaintiff, ) ) v. ) ) THE UNITED STATES, ) ) Defendant. ) ____________________________________________) ) CWC PARTNERSHIP I, BY AND THROUGH ) TRUST FBO ZACHARY STERN U/A FIFTH G. ) ANDREW STERN AND MARILYN SANDS, ) TRUSTEES, A NOTICE PARTNER, ) ) Plaintiff, ) ) v. ) ) THE UNITED STATES, ) ) Defendant. ) ____________________________________________) ) MICKEY MANAGEMENT, L.P., BY AND ) THROUGH MARILYN SANDS, A NOTICE ) PARTNER, ) ) Plaintiff, ) ) v. ) ) THE UNITED STATES, ) ) Defendant. ) ____________________________________________) R, R, M & C GROUP, L.P., BY AND THROUGH ROBERT SANDS, A NOTICE PARTNER

06-410 T

06-411 T

06-810 T

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Case 1:06-cv-00407-ECH

Document 60

Filed 09/05/2007

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____________________________________________ ) ) ) ) Plaintiff, ) ) v. ) ) THE UNITED STATES, ) ) Defendant. ) ____________________________________________) M, L, R & R, BY AND THROUGH RICHARD E. SANDS, TAX MATTERS PARTNER,

06-811 T

PLAINTIFFS' MOTION FOR LEAVE TO FILE REPLY BRIEF IN EXCESS OF TWENTY PAGES

Plaintiffs hereby move for leave to file a reply brief to United States' Response to Plaintiffs' Cross-Motion for Summary Judgment ("Defendant's Response") in excess of the 20 page limitation found in Ct. Fed. Cl. R. 5.2. Defendant's Response raises a new, alternative ground to support its motion for summary judgment by arguing that summary judgment is appropriate based on the validity and applicability of Treas. Reg. § 1.752-6. Defendant's Motion for Summary Judgment did not rely on Treas. Reg. § 1.752-6, and Plaintiffs did not address it in their cross-motion and response to Defendant's Motion. The only court to have considered Treas. Reg. § 1.752-6 has determined that it is invalid. See Klamath Strategic Investment Fund, LLC v. United States, 440 F. Supp. 2d 608 (E.D. Tex 2006). Plaintiffs believe that the Court's rules allow them to file a combined reply of 20 pages and response of 30 pages because Defendant has raised this entirely new argument; however, in an abundance of caution, Plaintiffs hereby request leave to file a brief not exceeding fifty (50) pages to adequately respond to the new, alternative ground for summary judgment raised in Defendant's Response. An extension of the page limitation will allow Plaintiffs to address this new argument and to address the remaining issues contained in Defendant's Response. Plaintiffs

-1AO 1753343.1

Case 1:06-cv-00407-ECH

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Filed 09/05/2007

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believe an extension of the page limitation will accordingly be helpful to the Court in analyzing and ruling on the issues before it. Counsel for Defendant has expressly consented to Plaintiffs' request and does not object to the granting of this motion. Plaintiffs respectfully request that the Court grant Plaintiffs' Motion for Leave to File Reply Brief in Excess of Twenty Pages and allow Plaintiffs to file a brief not exceeding 50 pages.

Respectfully submitted this 5th day of September, 2007. s/ Lewis S. Wiener LEWIS S. WIENER Sutherland, Asbill & Brennan 1275 Pennsylvania Ave., N.W. Washington, D.C. 20004 Tel.: (202) 383-0140 Fax: (202) 637-3593 Email: [email protected]

Of Counsel: N. Jerold Cohen Thomas A. Cullinan Joseph M. DePew Julie P. Bowling Sutherland Asbill & Brennan LLP 999 Peachtree Street, N.E. Atlanta, Georgia 30309 (404) 853-8000 (404) 853-8806 (fax) Kent L. Jones Sutherland, Asbill & Brennan 1275 Pennsylvania Ave., N.W. Washington, D.C. 20004 Tel.: (202) 383-0732 Fax: (202) 637-3593 Attorney for Plaintiffs

-2AO 1753343.1

Case 1:06-cv-00407-ECH

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Filed 09/05/2007

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CERTIFICATE OF SERVICE IT IS HEREBY CERTIFIED that service of the foregoing Plaintiffs' Motion for Leave to File Reply Brief in Excess of Twenty Pages has been made on September 5, 2007 via the Court's CM/ECF system to: Thomas M. Herrin Attorney, Tax Division Department of Justice 717 N. Harwood, Suite 400 Dallas, TX 75201 [email protected]

s/ Lewis S. Wiener LEWIS S. WIENER

AO 1753343.1