Case 1:05-cv-00956-CCM
Document 78
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IN THE UNITED STATES COURT OF FEDERAL CLAIMS DAVID S. LITMAN And MALIA A. LITMAN, Plaintiffs-Counterdefendants, v. THE UNITED STATES, Defendant-Counterplaintiff ____________________________________ ROBERT B. DIENER And MICHELLE S. DIENER, Plaintiffs-Counterdefendants, v. THE UNITED STATES, Defendant-Counterplaintiff ____________________________________ HOTELS.COM, INC. and Subsidiaries (f/k/a HOTEL RESERVATIONS NETWORK, INC.) Plaintiffs, v. THE UNITED STATES, Defendant ____________________________________ ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )
No. 05-956T
No. 05-971T
No. 06-285T (Judge Christine O.C. Miller)
HOTELS.COM AND SUBSIDIARIES' OBJECTIONS TO THE UNITED STATES' TRIAL EXHIBITS Plaintiffs Hotels.com and Subsidiaries ("Hotels.com") object as follows to the United States' Trial Exhibits. Because the United States' exhibit descriptions reference deposition exhibit numbers rather than specific bates ranges, our objections presume that the entire bates range of the deposition exhibit has been designated. To the extent Hotels.com designated exhibits to which we now object, such designations were protective in nature in the event our objections (which were anticipated at the time of our designations and are set forth herein) were overruled.
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DOJ Trial Exhibit No. 1 2
Description Statutory Notice Checklist Statutory Notice Checklist IRS records re Diener address
Bates # US0331 US0332 US0562 US0563 US0968 US 0969, US0973 US0988, US0991 US1009
Objection None None
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4 5 6 7 8 9
D&T valuation with cover memos D&T memo Diener Change of Address Litman Change of Address HRN Roadshow materials HRN 2000 Business Plan D. Khosrawshahi email, 1/23/00, 1/18/00
US1021 US1061 US1068 US1071
None US1021, Relevance, IRS Administrative Process, FRE 408, Subject of Motion in Limine. US1022 - US1061 is the February 25, 2000 valuation report - Object (Relevance, IRS Administrative Process, FRE 408, subject of Motion in Limine) only to the extent it relates to discussions or actions taken during the IRS audit process, Motion in Limine Relevance, IRS Administrative Process, FRE 408, Subject of Motion in Limine None None
DT000442 DT000467 DT000369 DT000404
None Document ends at DT00403, DT00404 is duplicative of DT00403.
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LD002653 LD002657
None
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DOJ Trial Exhibit No.
Description
Bates #
11 12
13
14 15
16 17 18 19 20 21
Draft D&T valuation HRN 2000 Annual Report Amended and Restated Asset Purchase Agreement Amendment to Asset Purchase Agreement, 11/13/03 TMF, Inc. 1999 Tax Return TMF Liquidating Trust 2000 Tax Return HRN 2000 Tax Return Diener 9/24/01 email Diener fax to Horan with Forms 8594 Fax to M. Diener with Form 8594 Form 8594
LD003598 LD003638 HC00483 HC00543
Objection Authenticity, Foundation, Relevance, IRS Administrative Process, FRE 408, Document described ends at LD003635; remainder of document (LD003636 LD003638) foundation, relevance None
LD002268 LD002315
None
LD006018 LD006021 LD000996 LD001076
None Object to description - No indication this return is a true and correct copy of what was actually filed, foundation
None None HC00837 LD005349 LD005355 LD005356 LD005357 LD005359 LD005360 3 None None Foundation Foundation
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DOJ Trial Exhibit No.
22 23 24
Description Purchase price allocation/ Closing Balance Sheet KPMG bills KPMG notes, Diener fax and Forms 8594 Asset Purchase Agreement HRN IPO Prospectus Draft Mitchell Opinion D&T engagement letter Mincey fax Mitchell letter Contingent Payment Calculation HRN board minutes, 10/19/01 HRN board minutes, 1/25/02
Bates #
Objection
LD005361 LD005364 KPMG00248 KPMG00250 KPMG00228 KPMG00235
Foundation Hearsay (subject of Motion in Limine) KPMG00228 is a separate document, foundation, hearsay Object, document is incomplete. LD002085 LD002170 contains additional pages not included in L000184 L000269 None None Relevance, IRS Administrative Process, FRE 408, Subject of Motion in Limine None None Foundation Incomplete document - draft, hearsay, foundation Hearsay, foundation
25 26 27 28 29 30 31 32 33
L00184 L00269 HC00560 HC00660 LD003581 LD003585 DT000243 DT000250 E00001 E00002 F00001 LD006052 HC003372 HC003374 HC002804 HC002807
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DOJ Trial Exhibit No.
34
36 37 38 39 40 41
Description HRN stock certificates and cover letters/memos Diener fax with Forms 8594 (with Horan notes) Bajaj draft report Boylan email 6/16/06 Burns report Burns report addendum Litmans' Answers to U.S. Interrogatories Dieners' Answers, and Amended Answers, to U.S. Interrogatories Dieners' Response to U.S. Requests to Admit
Bates #
Objection
LD005288 LD005297 KPMG00236 KPMG00242 BAJAJ01246 BAJAJ01275 BAJAJ00251
None
None None None None None None
42
None
44
None
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DOJ Trial Exhibit No.
45 46
47 48 49 50 51 52 53 54 55
Description Hotels.com's Response to the United States First Set of Interrogatories to Hotels.com Hotels.com's Complaint Hotels.com's 2001 and 2002 refund claims Draft Mitchell Report Mitchell letter Draft Mitchell letter Mincey fax Mitchell letter Mincey letter to Mitchell Dieners' 2000 tax return Litmans' 2000 tax return
Bates #
Objection
None None Misidentified exhibit, bates page HC001683 is unrelated to Hotels.com's 2001 and 2002 refund claims; HC001623 HC001682 relevance None None None None None None Object to description, no bates range or deposition exhibit number given, relevance, foundation, authenticity Object to description, no bates range or deposition exhibit number given, relevance, foundation, authenticity
HC001623 HC001683 MC120 MC172 MC176 MC179 MC187 MC191 MC192 MC213 MC216 MC226
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DOJ Trial Exhibit No.
56 57 58 59 60 63 64 65 66 67 68 69
Description Donaldson, Lufkin & Jenrette HRN IPO materials HRN Form 10-Q (March 31, 2000)
Bates #
Objection
LD005829 LD006017 HC00544 HC00559 US562 US566
None None None None None None None None
Diener Notice of Deficiency Litman Notice of Deficiency Pells agreement Pells agreement amendment Pells 2000 tax return Pells W-2s and 1099s Mitchell rebuttal report (re Bajaj) Bajaj rebuttal report (re Mitchell) Mellon Investor Services letter
LD005374 LD005394 LD005439 LD005459 LD005301 LD005306 LD005308 LD005310
LD005329 LD005345
None None None
HC004486
Foundation, hearsay
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Respectfully submitted, April 5, 2007 s/ Kim Marie K. Boylan Latham & Watkins, LLP 555 11th Street, NW Washington, DC 20004 (202) 637-2235 Attorney of Record for Plaintiffs Hotels.com and Subsidiaries Kari M. Larson Latham & Watkins, LLP 555 11th Street, NW Washington, DC 20004 Of Counsel Jennifer S. Crone Latham & Watkins, LLP 555 11th Street, NW Washington, DC 20004 Of Counsel
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