Free Motion for Summary Judgment - District Court of Federal Claims - federal

Case 1:06-cv-00407-ECH

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Filed 07/02/2008

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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: July 2, 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 A TO UNITED STATES' MOTION FOR SUMMARY JUDGMENT IN CAUSE NOS. 06-409T, 06-410T, 06-411T EXHIBITS APPENDIX A PAGE

1.

Selected excerpts from the oral deposition of Brian Czerwinski, August 28, 2007 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-A-1-11 A Group of Strategies to Maximize Capital Preservation and Provide Investment Profits for the Sands Family, 7/30/02 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-A-12-47 A Group of Strategies to Maximize Capital Preservation and Provide Investment Profits for the Sands Family, 7/30/02 . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-A-48-104 Sands Transaction Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-A-105-108 Implementation List for Sands Family . . . . . . . . . . . . . . . . . . . . . . . . . . APP-A-109-128 Selected excerpts of handwritten notes of Brian Czerwinski . . . . . . . . . APP-A-129-131 Agreement of Limited Partnership of R,R,M & C Group, L.P. Dated as of August 23, 2001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-A-132-161 Articles of Incorporation of R,R,M & C Management Corporation Dated as of August 23, 2001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-A-162-165

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3.

4. 5. 6. 7.

8.

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Unanimous Written Consent of the Directors of R,R,M & C Management Corporation dated August 28, 2001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-A-166 Articles of Organization of R,R,M & C Partners, L.L.C. dated August 23, 2001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-A-167-169 Schedule D of Form 1065, U.S. Return of Partnership Income, R,R,M & C Group, L.P. for the 2001 tax year . . . . . . . . . . . . . . . . . . . . APP-A-4-170-171 Letter from James M. Love, MD dated June 1, 2007 . . . . . . . . . . . . . . . . . . . APP-A-172 Form 1065, U.S. Return of Partnership Income, R,R,M & C Partners, LLC for the 2001 tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-A-173-181 Selected Excerpts from Appraisal of the R,R,M & C Group Limited Partnership September 21, 2001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-A-182-187 Designation of Charity dated January 28, 2002 . . . . . . . . . . . . . . . . . . . APP-A-188-189 Irrevocable Designation of Charity dated February 22, 2002 . . . . . . . . APP-A-190-192 Richard Sands Charitable Remainder Unitrust 2001 . . . . . . . . . . . . . . . APP-A-193-228 Selected excerpts from the oral deposition of Richard Sands, June 12, 2007 APP-A-229-234 Selected excerpts from the oral deposition of Robert Sands, June 13, 2007 APP-A-235-239 Selected excerpts from the Constellation Brands, Inc. 2008 Annual Report APP-A-240-241 Plaintiffs' Responses to United States' First Set of Interrogatories . . . . APP-A-242-260 Schedule M-2, Form 1065, U.S. Return of Partnership Income, CWC Partnership I, for the 2001 tax year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-A-261-262 Letter from George E. Goerig to Brian Czerwinski, dated February 26, 2002 regarding updated appraisal of the R,R,M & C Group Limited Partnership . APP-A-263 Expert Witness Report of Jerry J. McCoy . . . . . . . . . . . . . . . . . . . . . . . APP-A-264-276 Appointment of Co-Trustees dated September 25, 2003 . . . . . . . . . . . . . . . . APP-A-277 Transcript of Telephone Meeting with Potential Investor and Jonathan Blattmachr, December 5, 2000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . APP-A-278-323

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12. 13.

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15. 16. 17. 18. 19. 20. 21. 22.

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24. 25. 26.

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Letter dated February 25, 2002 from George E. Goerig to Brian Czerwinski regarding updated appraisal of the R, R, M & C Group Limited Partnership . . . . . APP-A-324-325 Merrill Lynch Account Statement for R, R, M & C Group, LP for period February 1, 2002 to February 28, 2002 . . . . . . . . . . . . . . . . . . . . . . . . . . APP-A-326-337

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