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

Case 1:06-cv-00245-EJD

Document 42

Filed 03/07/2008

Page 1 of 3

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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UNITED STATES OF AMERICA'S MOTION TO EXCLUDE THE EXPERT REPORT AND OPINIONS OF STUART A. SMITH The United States moves this Court to enter an order precluding Plaintiffs from introducing at trial the expert report and the testimony of Stuart Smith, a lawyer who offers nothing more than legal analysis and legal opinion. It is well-established that expert witnesses may not opine on the law. The Court should not allow Plaintiffs to usurp the Court's role and should preclude Plaintiffs from introducing at trial the expert report and the testimony of Smith. The grounds in support of this Motion are set forth in the United States of America's Memorandum in Support of its Motion to Exclude the Expert Report and Opinions of Stuart A. Smith and the Declaration of Jonathan L. Blacker being filed simultaneously with this Motion.

Case 1:06-cv-00245-EJD

Document 42

Filed 03/07/2008

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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]

Case 1:06-cv-00245-EJD

Document 42

Filed 03/07/2008

Page 3 of 3

CERTIFICATE OF CONFERENCE On March 6, 2008, I spoke to Todd Welty, an attorney for the Plaintiffs, and asked if Plaintiffs opposed the United of America's Motion to Exclude the Expert Report and Opinions of Stuart A. Smith. Mr. Welty stated the Plaintiffs opposed the motion. /s/ Joseph A. Pitzinger, III JOSEPH. A. PITZINGER Trial Attorney, Tax Division U.S. Department of Justice 717 North Harwood, Suite 400 Dallas, Texas 75201 Telephone: (214) 880-9728 Facsimile: (214) 880-9741 CERTIFICATE OF SERVICE I hereby certify that on March 7, 2008, I electronically filed the foregoing UNITED STATES' MOTION TO EXCLUDE THE EXPERT REPORT AND OPINIONS OF STUART A. SMITH 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/ 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]