Free Stipulation - District Court of Federal Claims - federal

Case 1:06-cv-00211-VJW

Document 37

Filed 07/16/2007

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS No. 06-211T (Judge Victor J. Wolski) JAMES R. THOMPSON, Plaintiff, v. THE UNITED STATES, Defendant

STIPULATION

The parties have filed cross motions for partial summary judgment. In their supporting briefs, each party has described the legal question for the Court to resolve. Based upon their review of the facts relevant to the subsequent implementation of the Court's resolution of the legal question, the parties stipulate the following: 1. If plaintiff prevails on the legal question, then the losses at issue in this case are

not limited by IRC § 469 in either 2002 or 2003. 2. If defendant prevails on the legal question, then the losses at issue in this case are

limited by IRC § 469 for both 2002 and 2003.

STIPULATION ­ Page 1

Case 1:06-cv-00211-VJW

Document 37

Filed 07/16/2007

Page 2 of 2

Respectfully submitted, WINSTEAD PC 5400 Renaissance Tower 1201 Elm Street Dallas, Texas 75270-2199 (214) 745-5400 (Phone) (214) 745-5390 (Fax) By: /s/ Stuart M. Reynolds, Jr. Thomas R. Helfand, State Bar No. 09392500 Stuart M. Reynolds, Jr., State Bar No. 16805700 ATTORNEYS FOR PLAINTIFF JAMES R. THOMPSON July 16, 2007 By: /s/ Jeffrey R. Malo JEFFREY R. MALO Attorney of Record U.S. Department of Justice Tax Division Court of Federal Claims Section Post Office Box 26 Ben Franklin Post Office Washington, D.C. 20044 (202) 305-7539 Fax (202) 514-9440 EILEEN J. O'CONNOR Assistant Attorney General DAVID GUSTAFSON Chief, Court of Federal Claims Section STEVEN FRAHM Assistant Chief, Court of Federal Claims Section July 16, 2007 /s/ Steven Frahm Of Counsel ATTORNEYS FOR DEFENDANT

STIPULATION ­ Page 2