Free Cross Motion - District Court of Federal Claims - federal

Case 1:06-cv-00211-VJW

Document 28

Filed 06/11/2007

Page 1 of 2

THE UNITED STATES COURT OF FEDERAL CLAIMS No. 06-211 T (Judge Victor J. Wolski) _______________________________________________ JAMES R. THOMPSON Plaintiff, v. THE UNITED STATES Defendant. ______________________________________________ DEFENDANT'S CROSS MOTION FOR PARTIAL SUMMARY JUDGMENT ______________________________________________

Defendant, the United States, respectfully moves the Court for partial summary judgment on the ground that there is no genuine issue as to any material fact with respect to whether plaintiff holds a limited partnership interest for federal tax purposes under Temp. Treas. Reg. § 1.469-5T. In support of its cross-motion, defendant relies on the accompanying Defendant's Brief in Opposition to Plaintiff's Motion for Summary Judgment and in Support of Its Cross Motion for Partial Summary Judgment, and on Defendant's Proposed Findings of Uncontroverted Fact and the accompanying exhibits.

Case 1:06-cv-00211-VJW

Document 28

Filed 06/11/2007

Page 2 of 2

Respectfully submitted,

June 11, 2007

s/ Jeffrey R. Malo . JEFFREY R. MALO Attorney of Record United States Department of Justice Tax Division Court of Federal Claims Section Post Office Box 26 Ben Franklin Post Office Washington, D.C. 20044 Voice: (202) 305-7539 Fax: (202) 514-9440 Email: [email protected] EILEEN J. O'CONNOR Assistant Attorney General DAVID D. GUSTAFSON Chief, Court of Federal Claims Section STEVEN FRAHM Assistant Chief, Court of Federal Claims Section

June 11, 2007

s/ Steven Frahm Of Counsel

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