Free Reply to Response to Motion - District Court of Federal Claims - federal

Case 1:06-cv-00407-ECH

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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: August 21, 2008) ALPHA I, L.P., BY AND THROUGH ROBERT SANDS, A NOTICE PARTNER ) ) ) Plaintiff, ) ) v. ) ) THE UNITED STATES, ) ) Defendant. ) __________________________________________) BETA PARTNERS, L.L.C., BY AND THROUGH ) ROBERT SANDS, A NOTICE PARTNER ) ) Plaintiff, ) ) v. ) ) 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. ) ) THE UNITED STATES, ) ) Defendant. ) __________________________________________)

06-407 T

06-408 T

06-409 T

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) R, R, M & C GROUP, L.P., BY AND THROUGH ) ROBERT SANDS, A NOTICE PARTNER ) ) 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. ) __________________________________________)

06-410 T

06-411 T

06-810 T

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

06-811 T

APPENDIX B TO UNITED STATES' MOTION SUMMARY JUDGMENT IN CAUSE NOS. 06-409T, 06-410T and 06-411T

EXHIBITS 1. 2. 3. 4.

APPENDIX B

PAGE

The Educational and Health Support Fund Trust Agreement . . . . . . . . . . . . . APP-B-1-47 T.D. 8380, 1992-1 C.B. 218 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-B-48-56 PS-49-91, 1991-2 C.B. 1125 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-B-57-66 Introduction, Findings, and Executive Summary of Report by United States Senate Committee on Governmental Affairs, Permanent Subcommittee on Investigations (2003) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-B-67-85 Selected Comments on proposed Treas. Reg. Section 1.701-2 . . . . . . . . . . APP-B-86-105 Staff of the Joint Committee on Taxation, 98th Cong., General Explanation of the Revenue Provisions of the Deficit Reduction Act of 1984, at 238 (Comm. Print 1985) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-B-106-107 S. Rep. No. 94-938, at 100 (1976) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-B-108-109 H.R. Rep. No. 83-2543, at 59 (1954) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-B-110-111 S. Rep. No. 83-1622, at 89 (1954) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-B-112-113 H.R. Rep. No. 83-1337, at 65 (1954) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-B-114-115

5. 6.

7. 8. 9. 10.

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11.

H.R. Rep. No. 1337, 83d Cong., 2d Sess. (1954), reprinted in 1954 U.S.C.C.A.N. 4019, 4091 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-B-116-117 S. Rep. No. 1622, 83d Cong., 2d Sess. (1954) reprinted in 1954 U.S.C.C.A.N. 4623, 4722 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-B-118-119 S. Rep. No. 1622, 83d Cong., 2d Sess. (1954) reprinted in 1954 U.S.C.C.A.N. 4623, 4733 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-B-120-121 T.D. 8588, 1995-1 C.B. 109, 111 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-B-122-148 Expert Report of David DeRosa, Ph.D., March 17, 2008 . . . . . . . . . . . . . APP-B-149-212

12.

13.

14. 15.