Free Response to Proposed Findings of Uncontroverted Fact - District Court of Federal Claims - federal

Case 1:06-cv-00245-EJD

Document 59-4

Filed 04/23/2008

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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.

§ § § § § § § § § § § § § § § § § § §

____________
UNITED STATES' APPENDIX OF EXHIBITS
Pursuant to RCFC 56(h)(2), defendant is relying upon the following exhibits in its response to Plaintiff's Proposed Findings of Uncontroverted Facts and in support of the United States' Proposed Additional Findings of Uncontroverted Facts with respect to Plaintiff's Motion for Partial Summary Judgment as to the Validity of Treasury Regulation § 1.752-6.
Govt. Date Description Source Bates Range Ex. # from Source 1 10/18/99 Email, with attachments, dated DB DB-DOJOctober 18, 1999 from Craig COBRABrubaker of Deutsche Bank Alex 00030051 to Brown ("DBAB") to Erwin Mayer, an DB-DOJattorney with J&G, concerning a COBRAApp. Pages 1-12

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Govt. Ex. #

Date

Description

Source Bates Range from Source "format "similar to the treasury short 00030061 routine for a digital swap transaction." E&Y DOJ 007914 to DOJ 007917

App. Pages

2

3

4

5

6

7

8

9

10/22/99 Email, with attachment, dated October 22, 1999, which includes an email from Paul Daugerdas of J&G, to Brian Vaughn of E&Y, with attachment, under the subject line "Draft Implementation Steps." 10/22/99 Email, dated October 22, 1999, from Paul Daugerdas of J&G, forwarding the same attachment to BDO Seidman LLP at the email address "[email protected]". 10/22/99 E&Y email, dated October 22, 1999, from Brian Vaughn of E&Y with the subject line "COBRA pricing" reporting, inter alia, his recent communications with Dan Brooks of DB regarding the proposed COBRA Product. 10/26/99 Email dated October 26, 1999, from Brian Vaughn of E&Y, under the subject line "Products." 10/27/99 Facsimile (totaling 23 pages) dated October 27, 1999, from Paul Daugerdas of J&G to Robert "Bob" Coplan, Richard Shapiro, and Ray Knight, all of E&Y, transmitting a J&G memorandum dated October 1999 on the "Tax Consequences of Contribution of Option Spread to Partnership or Corporation." 11/05/99 Facsmile (101 pages) dated November 5, 1999, of J&G opinion on COBRA transaction, marked "DRAFT" 11/08/99 E&Y email dated 10/9/99 from Coplan of E&Y to VIPER members, subject line "Reliance on tax opinion cases" with attachment "tax opinions neg.doc." 11/11/99 E&Y email dated November 11, 1999, from Melinda Merck of E&Y to the members of E&Y's VIPER and Quckstrike Teams, under subject line "Revised COBRA Spreadsheets and Slides", with copies attached

13-17

J&G

JG-NC064506 to JGNC064509

18-22

J&G

JG-NC064506 to JGNC064509

23-24

E&Y

DOJ-000441 to DOJ-000442.

25-27

E&Y 2003EY001516 to 2003EY001538

28-51

E&Y

DOJ008601 to DOJ008702

52-121

EY

2003EY007852 to 2003EY007854

122-125

EY

2003EY003750 2003EY003767

126-144

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Govt. Date Description Source Ex. # 10 11/12/99 Email, with attachment, dated J&G November 12, 1999, from Robert Coplan of E&Y to Paul Daugerdas of J&G with the subject line "Brown & Wood Involvement," forwarding Paul Daugerdas a copy of a Brown & Wood ("B&W") opinion, entitled "Model Opinion....". 11 11/15/99 E&Y email dated November 15, E&Y 1999, from Richard Shapiro to E&Y's "Quickstrike Team" re Implementation of COBRA strategy 12 11/18/99 E&Y email dated November 18, E&Y 1999, with attachments, from Carl Rhodes of E&Y, with the subject line "Cobra," 13 12/27/99 Email dated December 27, 1999 from DB David Parse of Deutsche Bank Alex Brown ("DBAB") to Carrie Yackee of DBAB forwarding an attachment named "Paul D 1999 Digital Options Ma.." [Note: This document was produced to the United States by DB in response to the United States' document subpoena bates marked from. The pages have been reorganized so that the printed details for the each transaction are now visible sequentially.] JG 14 12/28/99 Facsimile (3 pages) dated December 28, 1999, from Patrick O'Daniel of J&G to Paul Daugerdas of J&G forwarding an attachment entitled "Revised Legal Fee Allocation Ernst & Young Client Transactions" 15 02/22/00 Email dated February 22, 2000, from E&Y Melinda Merck of Ernst & Young, LLP ("E&Y") to Amy Keating of E&Y providing Ms. Keating with an attached list detailing the following information for each of 15 listed COBRA transactions: 16 06/07/01 E&Y email dated June 7, 2001, from E&Y Robert Coplan of E&Y with the subject line "COBRA." 17 11/03/99 E&Y's "COBRA Action Work Plan E&Y (Revised 11/3/99)" filled-in for Carmel Partners COBRA transaction 18 11/05/99 E&Y's "COBRA Action Work Plan E&Y (Revised 11/5/99)" 19 11/18/99 E&Y's "COBRA Action Work Plan E&Y (Revised 11/18/99)"

Bates Range from Source JG-NC047817 to JGNC047885

App. Pages 145-214

2003EY000864 and 2003EY105642 DOJ-001008 to DOJ-001031

215-217

218-242

DB-DOJCOBRA00044432 to DB-DOJCOBRA00044466

243-278

JG-NC055932 to JGNC055934

279-282

DOJ 0000851 to DOJ 000853

283-286

DOJ049188 to DOJ039190 DOJ03781 to DOJ03785 DOJ054573 to DOJ054577 DOJ 001091 to DOJ-001095

287-290

291-296

297-302 303-308

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Govt. Date Description Source Bates Range App. Pages Ex. # from Source 20 11/19/99 E&Y's "COBRA Action Work Plan E&Y DOJ004024 to 309-314 (Revised 11/19/99)" DOJ004028 21 11/10/99 E&Y email dated November 10, E&Y 2003EY003742 315-317 1999, from Melinda Merck of E&Y to the members of E&Y's VIPER tax 2003EY003743. products team, with an attached COBRA Client Information Questionaire form. 22 11/10/99 COBRA Client Information J&G 318-340 Questionaires for other individual participants 23 10/22/99 Facsimile (two pages) dated October J&G CANC00121 to 341-343 22, 1999 from Grady P. Dickens of CANC00122 the law firm Scheef & Stone, LLP ("S&S"), forwarding to Paul M. Daugerdas of J&G, for review and approval, a copy of a proposed nondisclosure agreement form for the COBRA strategy. 24 10/29/99 E&Y email dated October 29, 1999, E&Y 2003EY001760 344-345 from Robert Coplan of E&Y. 25 03/08/00 J&G email dated March 8, 2000, from E&Y DOJ-032014 346-347 Donna Guerin of J&G to Amy Keating of E&Y, re COBRA

26 05/08/00 E&Y email dated May 8, 2000, from Thomas Dougherty of E&Y, with the subject line "Cobra Transaction Feedback." 27 01/06/00 E&Y email dated January 6, 2000, from Robert Coplan of E&Y to VIPER and Quickstrike Teams with subject line "Results of January 5th Meeting Re VIPER Strategies" 28 07/20/00 DB email dated July 20, 2000, forwarding documents, including DB Memo entitled "Binary Options Strategy: Credit Risk Mgmt PBA Summary" prepared by Chuck Binder MD and SCO PBA 29 12/05/00 E&Y email dated December 5, 1999, from Robert "Bob" Coplan of E&Y to members of the E&Y's "Quick strike Team" 30 12/11/00 E&Y email, with attachment, dated December 11, 1999, from Robert Haynie of E&Y with subject line "COBRA - Latest Slides."

E&Y

DOJ 031731

348-349

E&Y 2003EY0010462003EY001047

350-352

DB-DOJCOBRA00030714 to DB-DOJCOBRA00030751 E&Y 2003EY000866 to 2003EY000867 E&Y DOJ 00395 to DOJ 00398

DB

353-391

392-394

395-399

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Govt. Date Description Ex. # 31 12/13/99 E&Y COBRA engagement letters dated December 13, 1999 for Murphy family 32 2/4/00 Addenda dated 2/4/00 to E&Y COBRA engagement letters dated December 13, 1999 Letters to IRS with applications for Employer Identification Numbers (EIN) for the Murphy COBRA entities

Source Bates Range from Source E&Y Various

App. Pages 400-434

E&Y

Various

435-440

33 6/5/00 and 8/29/00

Pltf.

Various

441-465

34 Undated Shareholder Summary #1

Pltf.

MUEY01819 to MUEY01820

466-468

35 Undated Shareholder Summary #2

Pltf.

MUC00251 to MUC00250

469-471

36 4/27/00 E&Y Invoices dated 4/27/00 and and 12/21/00 12/21/00 37 5/17/00 and 9/14/00 38 Proskauer Rose Invoices dated 5/17/00 and 9/14/00

Various

Various

472-483

Various

Various

484-501

2000 Form 1065 of PSM,, LLC, filed 3/29/01

TO BE FILED UNDER SEAL 502-520 TO BE FILED UNDER SEAL 521-542 TO BE FILED UNDER SEAL 543-569 TO BE FILED UNDER SEAL 570-593

39

2000 Form 1065 of Murphy Pork Partners, LLC, filed 3/19/01

40

2000 Form 1065 of MURFAM Farms, LLC 1999

41

2000 Form 1120-S of PSM, Inc.

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Govt. Ex. # 42

Date

Description 2000 Form 1120-S of Murphy Pork, Inc.

Source Bates Range from Source

App. Pages TO BE FILED UNDER SEAL 594-615 TO BE FILED UNDER SEAL 616-646 TO BE FILED UNDER SEAL 647-700 TO BE FILED UNDER SEAL 701-756 TO BE FILED UNDER SEAL 757-847 TO BE FILED UNDER SEAL 848-889 TO BE FILED UNDER SEAL 890-908 TO BE FILED UNDER SEAL 908-958 TO BE FILED UNDER SEAL 959-1000 TO BE FILED UNDER SEAL 1001-1047

43

2000 Form 1120-S of MURFAM, Inc.

44

2000 Form 1040 of Angela N. Brown

45

2000 Form 1040 of Wendell H. Murphy

46

2000 Form 1040 of Wendell H. Murphy, Jr.

47

2000 Form 1040 of Joyce Murphy Norman

48

2000 Form 1040 of Harry D. Murphy

49

2000 Form 1040 of Wendy M. Crumpler

50

2000 Form 1040 of Stratton K. Murphy

51

2000 Form 1040 of Marc D. Murphy

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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]

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CERTIFICATE OF SERVICE I hereby certify that on April 23, 2008, I electronically filed the foregoing UNITED STATES'

APPENDIX OF EXHIBITS 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, Collier, Reed Cousins & Blau, L.L.P. 901 Main Street, Suite 3700 Dallas, Texas 75202

s/ John A. Lindquist John A. Lindquist Trial Attorney, Tax Division U.S. Department of Justice Post Office Box 55 Ben Franklin Station Washington, D.C. 20044 (202) 307-6561

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