Free Motion for Extension of Time to File Response/Reply - District Court of Federal Claims - federal

Case 1:06-cv-00245-EJD

Document 61

Filed 04/24/2008

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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. § § § § § § § § § § § § § § § § § § §

JOINT MOTION TO EXTEND REPLY MOTION DEADLINES Plaintiffs, MURFAM Farms, LLC, PSM Farms, LLC, and Murphy Pork Partners, LLC, ("Plaintiffs") and the United States of America ("Defendant") (collectively the "Parties") jointly move this Court to extend the deadlines for responding to Plaintiffs' and Defendant's respective motions to limit/exclude expert testimony and Plaintiffs' motion for partial summary judgment to Friday, May 16, 2008. In support of this Joint Motion, the Parties show the Court as follows: 1. On March 7, 2008, the Parties filed the following motions with this Court: a. Plaintiffs filed a Motion for Partial Summary Judgment Regarding the Validity of Treasury Regulation § 1.752-6. b. Plaintiffs also filed a Motion to Exclude Government Expert David LaRue. c. Defendant filed a Motion to Partially Exclude the Expert Report and

Case 1:06-cv-00245-EJD

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Filed 04/24/2008

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Testimony of Don M. Chance. d. Defendant also filed a Motion to Exclude the Expert Report and Testimony of Melvin F. Jager. e. Defendant also filed a Motion to Exclude the Expert Report and Testimony of Stuart A. Smith. f. The motions described above are collectively referred to herein as the "Motions." 2. 3. Responses to the Motions were filed on April 21, 2008. The reply date for the majority of the Motions is as early as Monday, May 5,

2008. Plaintiffs' reply date for the Motion for Partial Summary Judgment Regarding the Validity of Treasury Regulation § 1.752-6 is May 8, 2008 or May 9, 2008. 4. Given the number of pending motions, the Parties agree that a short extension of

the response deadlines is necessary and desirable to permit the Parties to respond fully and completely to each Motion. 5. The Parties further agree that would be administratively efficient for

the Parties and this Court to coordinate the deadlines for responding to all pending Motions. Substantially similar Motions are also pending in the related COBRA cases pending in the Court of Federal Claims and Southern District of Indiana. Simultaneous to the filing of this Joint Motion, the parties of JZ Buckingham Investments LLC v. the United States, Fed. Cl. No. 05-231T and the parties of In re: COBRA Tax Shelters Litigation, 1:05-ml-09727-JDT-WTL, are also filing joint motions to adopt a deadline for responding to the motions pending in those cases that is identical to the deadline proposed above.

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Case 1:06-cv-00245-EJD

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Filed 04/24/2008

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6.

The Parties therefore respectfully request that the Court extend the deadlines for

responding to the Motions to Friday, May 16, 2008. Respectfully submitted,

/s/ Dennis M. Donohue DENNIS M. DONOHUE CHIEF SENIOR LITIGATION COUNSEL OFFICE OF CIVIL LITIGATION Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 55, Ben Franklin Station Washington, D.C. 20044 Telephone: (202) 307-6492 Facsimile: (202) 307-2504 E-mail: [email protected]

By: s/Joel N. Crouch Joel N. Crouch Texas State Bar No.05144220 M. Todd Welty Texas State Bar No. 00788642 MEADOWS, COLLIER, REED COUSINS & BLAU, L.L.P. 901 Main Street, Suite 3700 Dallas, TX 75202 (214) 744-3700 Telephone (214) 747-3732 Facsimile [email protected] [email protected]

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Case 1:06-cv-00245-EJD

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Filed 04/24/2008

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CERTIFICATE OF SERVICE

I hereby certify that on April 24, 2008, a copy of the foregoing Joint Motion to Extend Reply Motion Deadlines was served upon counsel listed below via electronic means. Joel N. Crouch Texas State Bar No. 05144220 Meadows, Collier, Reed Cousins & Blau, L.L.P. 901 Main Street, Suite 3700 Dallas, Texas 75202

/s/ Dennis M. Donohue CHIEF SENIOR LITIGATION COUNSEL OFFICE OF CIVIL LITIGATION Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 55, Ben Franklin Station Washington, D.C. 20044 Telephone: (202) 307-6492 Facsimile: (202) 307-2504 E-mail: [email protected]

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