Free Memorandum - District Court of Federal Claims - federal

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No. 05-1223 T (Judge Allegra)

IN THE UNITED STATES COURT OF FEDERAL CLAIMS

CLEARMEADOW INVESTMENTS, LLC, CLEARMEADOW CAPITAL CORP., Tax Matters Partner, Plaintiff, v.

THE UNITED STATES, Defendant.

APPENDIX B TO THE BRIEF IN SUPPORT OF PLAINTIFF'S CROSS-MOTION FOR SUMMARY JUDGMENT

THOMAS C. PLISKE Stientjes & Pliske, LLC 1120 Olivette Executive Parkway Suite 220 St. Louis, MO 63132 Tel: (314) 872 -3988 Fax: (314) 872-7374 Attorney for Plaintiff

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TABLE OF CONTENTS Page Appendix B Vol. 1 (Separately Bound): Declaration of Thomas C. Pliske in Support of Plaintiff's Cross Motion for Summary Judgment .........................................................................1 Exhibit 1: Complete Condensed Deposition Transcript and Exhibits of Mark E. Hutton taken on May 8, 2007. .............................................................3 Exhibit 2: Complete Condensed Deposition Transcript and Exhibits of Bryan S. Hanning taken on May 8, 2007.........................................................54 Exhibit 3: Complete Condensed Deposition Transcript and Exhibits of Scott R. Hewitt taken on May 8, 2007.............................................................73 Exhibit 4: Notice of Final Partnership Administrative Adjustment for Clearmeadow LLC.........................................................................................128 Exhibit 5: January 22, 2002 Opinion Letter from Cantley & Sedacca ..........141

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IN THE UNITED STATES COURT OF FEDERAL CLAIM ____________ No. 05-1223 T (Judge Allegra) CLEARMEADOW INVESTMENTS, LLC, CLEARMEADOW CAPITAL CORP., Tax Matters Partner, Plaintiff, v. THE UNITED STATES, Defendant. ____________ DECLARATION OF THOMAS C. PLISKE IN SUPPORT OF PLAINTIFF' CROSS MOTION FOR SUMMARY JUDGMENT ____________ I, Thomas C. Pliske, am an attorney employed at Stientjes & Pliske LLC, and represent Plaintiff, Clearmeadow Investments, LLC, Clearmeadow Capital Corp., Tax Matters Partner. I make this declaration of my personal knowledge. 1. The attached Exhibit 1 is a complete copy of the condensed transcript and exhibits

of the deposition of Mark E. Hutton taken by Defendants and in which I defended Mark E. Hutton on May 8, 2007, in Wichita, Kansas. It accurately reproduces the questions asked and the answers given. 2. The attached Exhibit 2 is a complete copy of the condensed transcript and exhibits

of the deposition of Bryan Scott Hanning taken by Defendants and in which I defended Mark E. Hutton on May 8, 2007, in Wichita, Kansas. It accurately reproduces the questions asked and the answers given.

Plaintiff's Appendix B Page No. 000001

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3.

The attached Exhibit 3 is a complete copy of the condensed transcript and exhibits

of the deposition of Scott R. Hewitt taken by Defendants and in which I defended Mark E. Hutton on May 8, 2007, in Wichita, Kansas. It accurately reproduces the questions asked and the answers given. 4. The attached Exhibit 4 is a complete copy of the Notice of Final Partnership

Administrative Adjustment issued by the Internal Revenue Service's St. Louis Office on August 24, 2005. 5. The attached Exhibit 5 is a complete copy of the Cantley and Sedacca opinion

letter issued on January 23, 2002 to Mark E. Hutton regarding the MLD Transaction.

I declare under penalty of perjury that the foregoing is true and correct. Executed on October 24, 2007.

/s/ Thomas C. Pliske Thomas C. Pliske

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Plaintiff's Appendix B Page No. 000018