Free Notice (Other) - District Court of Federal Claims - federal

Case 1:06-cv-00245-EJD

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS Nos. 06-245T, 06-246T, and 06-247T
(Consolidated)

MURFAM FARMS, LLC, By and Through Wendell H. Murphy, Jr., a Partner Other Than Tax Matters Partner,

PSM FARMS, LLC, By and Through Stratton K. Murphy, a Partner Other Than Tax Matters Partner, MURPHY PORK PARTNERS, LLC By and Through Wendell H. Murphy, Jr. a Partner Other Than Tax Matters Partner, Plaintiffs, v. UNITED STATES OF AMERICA, Defendant.

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NOTICE OF RELEVANT LAW REVIEW ARTICLE
___________ PLEASE TAKE NOTICE THAT on June 19, 2008, Professors Karen C. Burke and Grason M.P. McCouch of the University of San Diego Law School published a paper highly relevant to this litigation, entitled "Cobra Strikes Back: Anatomy of a Tax Shelter", San Diego Legal Studies Paper No. 08-23 (June 19, 2008). Abstract available at:

http://ssrn.com/abstract=1148371

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Case 1:06-cv-00245-EJD

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A copy of this article is annexed hereto.

Respectfully submitted, s/ Dennis M. Donohue DENNIS M. DONOHUE Attorney of Record U.S. Department of Justice - Tax Division Post Office Box 403 Ben Franklin Station Washington, D.C. 20044 (202) 307-6492

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CERTIFICATE OF SERVICE I hereby certify that on July 10, 2008, I electronically filed the foregoing Notice with the Clerk of the Court using the ECF system which will send notification of such filing to the following: Joel N. Crouch Texas State Bar No. 05144220 Meadows, Owens, Collier, Reed Cousins & Blau, L.L.P. 901 Main Street, Suite 3700 Dallas, Texas 75202 s/ David M. Steiner David M. Steiner Trial Attorney, Tax Division U.S. Department of Justice Post Office Box 55 Ben Franklin Station Washington, D.C. 20044 (202) 307-5892

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