Free Stipulation - District Court of Federal Claims - federal


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Date: September 28, 2007
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State: federal
Category: District
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Case 1:06-cv-00305-MBH

Document 54

Filed 09/28/2007

Page 1 of 2

IN THE UNITED STATES COURT OF FEDERAL CLAIMS ) ) ) ) ) ) ) ) ) ) ) ) )

CONSOLIDATED EDISON COMPANY OF NEW YORK, INC. & SUBSIDIARIES, Plaintiff, v. THE UNITED STATES, Defendant.

No. 06-305 T Judge Marian Blank Horn

JOINT STATEMENT ­ ISSUES OF LAW The Plaintiff, Consolidated Edison Company of New York and Subsidiaries, and the Defendant, United States of America submit this Joint Statement ­ Issues of Law. The parties agree that there are three issues of law common to all sides. These issues are as follows: (1). (2). Whether the form of the Transaction will be respected for federal tax purposes. Whether the loan by Hollandsche Bank-Unie N.V. to Plaintiff constitutes bona-

fide indebtedness and should be respected for federal tax purposes. (3). Whether the investment by Con Edison NY in the EZH lease and sublease

transaction which closed December 15, 1997 (the "EZH Lease Transaction") has economic substance.

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Case 1:06-cv-00305-MBH

Document 54

Filed 09/28/2007

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The parties agree that the Plaintiff has the burden of proof on all issues in this refund suit, except that Plaintiff reserves the issue of whether it has the burden of proof regarding any contentions regarding Plaintiff's response to Defendant's discovery and/or destruction of records. Respectfully submitted this 28th day of September, 2007.

/s/ David F. Abbott David F. Abbott MAYER BROWN LLP 1675 Broadway New York, NY 10019-5820 Tel: (212) 506-2642 Fax: (212) 849-5642 [email protected] Attorney for Plaintiff

/s/ David N. Geier David N. Geier Attorney of Record Trial Attorney, Tax Division Joseph A. Sergi Adam Smart Trial Attorneys, Tax Division U.S. DEPARTMENT OF JUSTICE Post Office Box 26 Ben Franklin Station Washington, D.C. 20044 Tel. (202) 616-3448 Fax: (202) 307-0054 [email protected] Richard T. Morrison Assistant Attorney General David Gustafson Chief, Court of Federal Claims Section Steven I. Frahm Assistant Chief, Court of Federal Claim Section

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