Free 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.06-407T (into which have been consolidated Nos. 06-408T, 06-409T, 06-410T, 06-411T, 06-810T, 06-811T) Judge Emily C. Hewitt (E-Filed August 4, 2008) __________________________________________ ) ALPHA I, L.P., BY AND THROUGH ROBERT ) SANDS, A NOTICE PARTNER ) ) Plaintiff, ) ) v. ) No. 06-407T ) THE UNITED STATES, ) Defendant. ) __________________________________________) ) BETA PARTNERS, L.L.C, BY AND THROUGH ) ALPHA I, L.P., A NOTICE PARTNER ) ) Plaintiff, ) ) v. ) No. 06-408T ) 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. ) No. 06-409T ) THE UNITED STATES, ) Defendant. ) __________________________________________)

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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 ) ) ) ) ) ) ) ) ) )

No. 06-410T

) ) ) ) ) ) Plaintiff, ) ) v. ) ) THE UNITED STATES, ) ) Defendant. ) ) __________________________________________) ) MICKEY MANAGEMENT, L.P., BY AND ) THROUGH MARILYN SANDS, A NOTICE ) PARTNER, ) Plaintiff, ) ) v. ) ) UNITED STATES OF AMERICA, ) Defendant. ) __________________________________________)

No. 06-411T

No. 06-810T

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

No. 06-811T

APPENDIX TO PLAINTIFFS' RESPONSE TO DEFENDANT'S MOTION FOR SUMMARY JUDGMENT IN CAUSE NOS. 06-409T, 06-410T AND 06-411T

LEGAL EXHIBIT 1. 2. 3. 4. Argument on Section 752 from Plaintiffs' Cross Motion for Summary Judgment and Brief in Support, filed on 7/6/2007 Relevant portions of the deposition transcript of Jerry McCoy taken on 5/14/2008 WILLIAM S. MCKEE, ET AL., FED. TAX'N OF P'SHIPS AND PARTNERS ¶ 1.05 (4th ed. 2008) Declaration and Expert Report of Stuart Smith PAGE

APP-L-1 APP-L-26 APP-L-34 APP-L-35

FACT EXHIBIT 1. 2. 3. 4. 5. Agreement of Limited Partnership of R, R, M & C Group, L.P. R, R, M & C Group, L.P. Certificate of Limited Partnership Appraisal of the R, R, M & C Group, L.P. Robert Sands Charitable Remainder Unitrust 2001 formation agreement Richard Sands Charitable Remainder Unitrust 2001 formation agreement PAGE APP-1 APP-31 APP-33 APP-128 APP-166

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6. 7. 8. 9. 10.

Marilyn Sands Charitable Remainder Unitrust 2001 formation agreement CWC Partnership I Charitable Remainder Unitrust 2001 formation agreement Assignment and Assumption of Partnership Interest for Robert Sands, Richard Sands, Marilyn Sands and CWC Partnership I Notice of Assignment of Partnership Interest for Robert Sands, Richard Sands, Marilyn Sands and CWC Partnership I Consent to Assignment of Partnership Interest by R,R,M & C Management Corporation for Robert Sands, Richard Sands, Marilyn Sands and CWC Partnership I Relevant portions of Robert Sands' personal tax return for the Year Ended 12/31/2001 Relevant portions of Richard Sands' personal tax return for the Year Ended 12/31/2001 Relevant Portions of Marilyn Sands' personal tax return for the Year Ended 12/31/2001 Relevant Portions of Form 1065 for CWC Partnership I for the Year Ended 12/31/2001 R, R, M & C Group, L.P. Form 1065 for the Year Ended 12/31/2001 Relevant portions of the deposition transcript of Peter Brokus taken on 8/30/2007 with additional responses included Affidavit of Robert Sands Educational and Health Support Fund formation document Affidavit of Freddy Robinson Affidavit of James Locke Purchase Agreement between Robert Sands and the trustees of the Educational Health and Support Fund Account statement of the Educational Health and Support Fund Milbank Tweed opinion dated 6/21/2002 R, R, M & C Group, L.P. Form 1065 for the Year Ended 12/31/2002

APP-202 APP-239 APP-275 APP-287

APP-291 APP-299 APP-302 APP-305 APP-309 APP-312 APP-342 APP-354 APP-360 APP-384 APP-390 APP-396 APP-412 APP-413 APP-433

11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24.

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25. 26. 27. 28. 29. 30. 31. 32.

Factual representations prepared by Lewis Rice dated 12/28/2001 Lewis Rice opinion dated 12/28/2001 Declaration of Jonathan Blattmachr Affidavit of Wesley Stallings Marilyn Sands Charitable Remainder Unitrust 2001 Form 5227 for the Year Ended 12/31/2002 Limited Liability Company Interest Purchase Agreement dated 9/10/2001 Increase in Number of Co-Trustees dated 2/22/2002 Checks from Richard Sands and Robert Sands payable to R,R,M&C Management Corporation in the amount of $55,000.00

APP-448 APP-483 APP-553 APP-585 APP-591 APP-601 APP-606 APP-608

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