Free Motion in Limine - District Court of Federal Claims - federal

Case 1:06-cv-00245-EJD

Document 42-4

Filed 03/07/2008

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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.

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DECLARATION OF JONATHAN L. BLACKER IN SUPPORT OF THE UNITED STATES' MOTION TO EXCLUDE THE EXPERT REPORT AND OPINIONS OF STUART A. SMITH JONATHAN L. BLACKER, hereby declares, pursuant to 28 U.S.C. § 1746, as follows: 1. I am a trial attorney at the United States Department of Justice and am one of the attorneys responsible for defending the interests of the United States in this matter. I submit this declaration in support of the United States' Motion to Exclude the Expert Report and Opinions of Stuart A. Smith. Gov. Ex. 1 annexed hereto in the attached Appendix as is a true and correct copy of the Expert Report of Stuart A. Smith dated May 30, 2007. Gov. Ex. 2 annexed hereto in the attached Appendix is a true and correct copy of the Deposition of Stuart A. Smith, dated August 30, 2007.

2.

3.

Case 1:06-cv-00245-EJD

Document 42-4

Filed 03/07/2008

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4.

Gov. Ex. 3 annexed hereto in the attached Appendix are true and correct copies of opinion letters dated December 29, 2000 from Proskauer Rose LLP to the following entities: (1) WMC, LLC, WHM Ventures, LLC, WHMJ, LLC, JMN Ventures, LLC, and ANB, LLC; (2) HDM, LLC, WHM Ventures, LLC, and WHMJ, LLC, LLC; and (3) HDM, LLC, MDM Ventures, LLC, and SKM Ventures, LLC.

I, Jonathan L. Blacker, declare under penalty of perjury that the foregoing is true and correct. Executed on March 7, 2008. Respectfully submitted,

/s/ Jonathan L. Blacker JONATHAN L. BLACKER Trial Attorney, Tax Division U.S. Department of Justice 717 N. Harwood, Suite 400 Dallas, Texas 75201 Telephone: (214) 880-9765 Facsimile: (214) 880-9741 E-mail: [email protected]

Case 1:06-cv-00245-EJD

Document 42-4

Filed 03/07/2008

Page 3 of 3

CERTIFICATE OF SERVICE I hereby certify that on March 7, 2008, I electronically filed the foregoing Declaration 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/ Jonathan L. Blacker JONATHAN L. BLACKER Trial Attorney, Tax Division U.S. Department of Justice 717 N. Harwood, Suite 400 Dallas, Texas 75201 Telephone: (214) 880-9765 Facsimile: (214) 880-9741 E-mail: [email protected]