Free Witness List - District Court of Federal Claims - federal

Case 1:05-cv-00956-CCM

Document 65

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS

) ) ) Plaintiffs-Counterdefendants ) ) vs. ) ) THE UNITED STATES, ) ) Defendant-Counterplaintiffs. ) __________________________________________ ROBERT B. DEINER and MICHELLE S. DEINER, ) ) ) Plaintiffs-Counterdefendants ) ) vs. ) ) THE UNITED STATES, ) ) Defendant-Counterplaintiff. ) __________________________________________ HOTELS.COM, INC. AND SUBSIDIARIES ) (f/k/a HOTEL RESERVATIONS NETWORK, ) INC. ) ) Plaintiff ) ) v. ) ) THE UNITED STATES, ) ) Defendant )

DAVID S. LITMAN and MALIA A. LITMAN,

No. 05-956 T

No. 05-971 T

No. 06-285 T (Christine O. C. Miller)

THE UNITED STATES' WITNESS LIST FOR TRIAL

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The United States, pursuant to RCFC Appendix A, ¶ 15, submits the following list of witnesses that it expects to call at trial, or may call if the need arises. I. Witness David Litman WITNESSES EXPECTED TO BE PRESENTED Topics of testimony Filing and preparation of TMF, Inc., TMF Liquidating Trust, HRN, Hotels.com and personal tax returns. HRN business and IPO. Valuations of HRN restricted stock. Receipt of statutory notice of deficiency. Payments to Andrew Pells. Other topics related to his refund claims and defenses in this case. (1 hour) Filing and preparation of TMF, Inc., TMF Liquidating Trust, HRN Hotels.com and personal tax returns. HRN business and IPO. Valuations of HRN restricted stock. Receipt of statutory notice of deficiency. Payments to Andrew Pells. Other topics related to his refund claims and defenses in this case. (1 hour) Filing and preparation of TMF, Inc., TMF Liquidating Trust, HRN Hotels.com and personal tax returns. Valuations of HRN restricted stock. Receipt of statutory notice of deficiency. Payments to Andrew Pells. Other topics related to her refund claims and defenses in this case. (½ hour) Value of HRN restricted stock and applicable marketability discount. Other topics addressed in report and deposition. (1 hour) Valuation of HRN restricted stock and preparation and filing of HRN tax returns. HRN business. Other topics addressed in deposition. (½ hour) Issuance of HRN restricted stock, HRN IPO and negotiation of Amended and Restated Asset Purchase Agreement. Valuation of HRN restricted stock. (½ hour) Preparation and filing of HRN tax returns. Valuation of HRN restricted stock. (½ hour)

Robert Diener

Michelle Diener

Francis Burns

Mel Robinson

Brian Lidji

Viren Ghandi

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II.

WITNESSES THAT MAY BE PRESENTED IF THE NEED ARISES

Whether the United States calls some of the witnesses below depends, in part, on whether portions of their deposition transcripts are permitted to be filed, and, in part, on whether either of the plaintiffs calls the witnesses first, during their case, in which case the United States may not need to also separately call the witnesses. The presentation of these witnesses also depends on whether certain issues arise, and the parties cannot agree to their resolution. Witness James Horan Topics of testimony Preparation and filing of TMF, Inc. and TMF Liquidating Trust tax returns. Valuation of HRN restricted stock. Other topics addressed in deposition. (½ hour) Preparation and filing of HRN tax returns. Valuation of HRN restricted stock. Other topics addressed in deposition. (½ hour) Issuance of HRN restricted stock to TMF Liquidating Trust. Tax returns and refund claims filed by Hotels.com for 2000 - 2002. (1/4 hour) Valuations of HRN restricted stock. Preparation and filing of tax returns by HRN, TMF Liquidating Trust, TMF Inc. and the Litmans and Dieners. (½ hour) Amended Asset Purchase Agreement, HRN IPO, HRN business, issuance of HRN restricted stock, valuation of HRN stock and contingent earn-out payments. (½ hour) Amended Asset Purchase Agreement, HRN IPO, HRN business, issuance of HRN restricted stock. (½ hour) Amended Asset Purchase Agreement, HRN IPO, HRN business, issuance of HRN restricted stock, valuation of HRN stock and contingent earn-out payments. (½ hour) Receipt of statutory notices of deficiency by the Litmans and Dieners, and their agents and attorneys. Change of address notice submitted by Dieners and Litmans. (1/4 hour) 3

Eric DeGraw

Fran Erskine

James Mincey

Victor Kaufman

Tom Kuhn

Dara Khosrowshahi

John Porter

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Jean Wharton

Issuance of statutory notices of deficiency to Litmans and Dieners, determination of correct addresses. Processing of change of address forms of the Litmans and Dieners. (½ hour) Plaintiff's actions and responsiveness during the audits for purposes of 26 U.S.C. § 7491, if necessary. (1/4 hour) Filing and preparation of TMF, Inc., TMF Liquidating Trust, Hotels.com and personal tax returns. Valuations of HRN restricted stock. Receipt of statutory notice of deficiency. Payments to Andrew Pells. Other topics addressed in deposition. (1/4 hour) Value of HRN restricted stock and applicable marketability discount. Other topics addressed in deposition and reports. (½ hour) Value of HRN restricted stock and applicable marketability discount. Other topics addressed in deposition and reports. (½ hour) Payments received from TMF Liquidating Trust. Work for TMF, Inc., TMF Liquidating Trust, HRN and Hotels.com. (½ hour)

Susan Weiss

Malia Litman

Mukesh Bajaj

Mark Mitchell

Andrew Pells

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Respectfully Submitted,

s/ Cory A. Johnson Cory A. Johnson Attorney of Record U.S. Department of Justice Tax Division Court of Federal Claims Section P.O. Box 26 Ben Franklin Station Washington D.C. 20044 202-307-3046 Eileen J. O'Connor Assistant Attorney General Steven I. Frahm Assistant Chief, Court of Federal Claims Section s/ Steven I. Frahm Of Counsel Attorney for The United States

Dated: April 2, 2007

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