Free Objection to Exhibit List - District Court of Federal Claims - federal

Case 1:05-cv-00748-CCM
Exhibit B

Document 96-3

Filed 03/12/2008

Page 1 of 6

STOBIE CREEK v. UNITED STATES OF AMERICA PLAINTIFF'S EXHIBIT LIST DEFENDANT'S OBJECTIONS TO PLAINTIFFS' TRIAL EXHIBITS, B

PLAINTIFF'S EXHIBIT NO. DESCRIPTION 58 David and Georgia Welles North Channel LLC outline re formation of North Channel LLC, funding, federal tax issues, other employees, etc. 60 Letter enclosing draft of Stobie Creek Investments LLC Agreement and Service Agreement between Stobie Creek Investments LLC and North Channel. 64 Therma-Tru Consolidated Financial Statements y/e 12/31/00 and 1999 66 8/30/00 facsimile from McDermott Will and Emery to Larry Goldstein attaching memo with numerical examples of fund-based LLC agreement 69 Tax Return for Stobie Creek 12/31/01 70 Tax Return for Stobie Creek 12/31/02 71 Tax Return for Stobie Creek 12/31/03 72 Tax Return for Stobie Creek 12/31/04 73 Tax Return for Stobie Creek 12/31/05 74 Tax Return for Stobie Creek 12/31/06 Tax return for David K. Welles Sr. for 2001 77 Tax return for DKW Sr. Enterprises Inc. 2001 79 Tax Return for Welles Asset Management Inc. 2001 81 Tax return for DKW Sr. ESBT 2001 83 Tax return for Christopher Welles for 2001 85 87 89 91 93 95 97 99 101 103 104 105 Tax return for CSW Asset Management Inc. 2001 Tax return for David (Deke) Welles Jr. for 2001 Tax return for DKW Jr. Enterprises Inc. 2001 Tax return for Jeffrey Welles for 2001 Tax return for JFW Enterprises Inc 2001 Tax return for Peter Welles for 2001 Tax return for PCW Enterprises Inc. 2001 Tax return for Virginia Jordan for 2001 Tax return for VJ Enterprises Inc. 2001 Documents from Floyd work papers for Stobie Creek 2000 tax return Documents from Floyd work papers for Stobie Creek Sch K and info (08/01)

PREVIOUSLY MARKED And/Or BATES NO. Welles Priv 0002 (2 pps.) Herpe Ex. 40 Welles 133 Plaintiff's 9931-9948 Welles 67-73 Floyd 5477-5912 Floyd 5913-6401 Floyd 6402-7134 Floyd 7135-7991 Floyd 7992-9157 Plaintiff's 8751-9912 Plaintiff's 1568-1609 Floyd 9380-9406 Plaintiff's 1839-1866 DGWSR 53-66 Floyd 9158; Plaintiff's 1715-1804 Plaintiff's 1345-1383 Plaintiff's 1666-1714 Floyd 9159-9185 Floyd 9186-9222 Plaintiff's 895-922 Plaintiff's 1217-1310 Plaintiff's 1148-1175 Floyd 9223-9362 Plaintiff's 833-860 Floyd 4577-4603 Floyd 4604-4679

DEFENDANT'S OBJECTIONS

FRE 402, 802 FRE 402, 802

FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802
FRE 402, 802 FRE 402, 802

FRE 402, 802 FRE 402, 802 FRE 402, 802

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Case 1:05-cv-00748-CCM
Exhibit B

Document 96-3

Filed 03/12/2008

Page 2 of 6

STOBIE CREEK v. UNITED STATES OF AMERICA PLAINTIFF'S EXHIBIT LIST

PLAINTIFF'S PREVIOUSLY MARKED EXHIBIT NO. DESCRIPTION And/Or BATES NO. DEFENDANT'S OBJECTIONS 106 Documents from Floyd work papers, including Northern Trust account Floyd 4802-4824 FRE 402, 802 reports 107 Arthur Anderson correspondence to R. Floyd September 6, 2001 including Floyd 4401-4459 FRE 402, 802 K1s, spreadsheets with tax allocations, detail for book income, detail for tax income 109 Chart showing reconciliation of book to tax Ex. 119 JFW 721- FRE 402, 802 726 110 Letter dated 5/11/01 from Tara Schulte at Arthur Anderson to Floyd Ex. 120 FRE 402, 802 enclosing a summary of disallowed loss related to wash sales JFW 727-740 121 11/1/01 Letter to all Family Members re Minutes of the New Orleans D. Welles Jr. Ex. 135A FRE 402, 802, 901 Meeting Plaintiff's 3779-3787 122 Stobie Creek Meeting Minutes, dated 4/20/01-4/22/01 Plaintiff's 3781-3787 FRE 402, 802 133 Stobie Creek Investments LLC Summary of Important Provisions of Welles Priv 0011 (3 pps.) FRE 402, 802 Company Agreement prepared by D. Herpe, with handwritten notes 134 12/9/99 Letter to Jeffrey Welles setting forth Jenkens and Gilchrist Welles Ex. 96 confidentiality agreement JFW 647-652 135 12/9/99 Letter to David Welles Sr. setting forth Jenkens and Gilchrist G. Welles Ex. 400 confidentiality agreement IRS-JG-4339-4341 136 1/19/00 Letter to Christopher Welles setting forth Jenkens and Gilchrist confidentiality agreement Return facsimile enclosing signed 12/9/99 Jenkens & Gilchrist Confidentiality Agreement by David Welles Jr. 1/19/00 Letter to Peter Welles setting forth Jenkens and Gilchrist confidentiality agreement 1/19/00 Letter to Virginia Jordan setting forth Jenkens and Gilchrist confidentiality agreement 3/10/00 memo from J. Ivsan to D. Guerin D. Herpe handwritten notes David Herpe's Handwritten Notes C. Welles Ex. 90 SLK 57-59 D. Welles, Jr. Ex. 71 DKWJR 191-194 P. Welles Ex. 78 SLK 54-56 V. Jordan Ex. 64 IRS-JG8192-8194 IRS-JG 00860-861 FRE 402, 802, 901 Welles 0002-0005 Herpe Ex. 36 Welles 1-5

137

138

139 153 155 161

FRE 402, 802 FRE 402, 802

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Case 1:05-cv-00748-CCM
Exhibit B

Document 96-3

Filed 03/12/2008

Page 3 of 6

STOBIE CREEK v. UNITED STATES OF AMERICA PLAINTIFF'S EXHIBIT LIST
PREVIOUSLY MARKED And/Or BATES NO. Jordan Ex. 50 VSJ 1-6 Jordan Ex. 51 VSJ 7-22 Jordan Ex. 52 VSJ 1025-1075 D. Welles, Jr. Ex. 68 DKWJR 2-6 D. Welles, Jr. Ex. 69 DKWJR 7-22 D. Welles, Jr. Ex. 70 DGWJR 1069-1370 P. Welles Ex. 75 PCW 1-6 P. Welles Ex. 76 PCW 7-23 P. Welles Ex. 77 PCW 1030-1063 C. Welles Ex. 87 CSW 1-6 C. Welles Ex. 88 CSW 7-24 C. Welles Ex. 89 CSW 1010-1079 J. Welles Ex. 112 JFW 235-239 J. Welles Ex. 121 JFW 1-6 J. Welles Ex. 122 JFW 7-24 J. Welles Ex. 123 JFW 951-987 J. Welles Ex. 126 Plaintiff's 1867-1934

PLAINTIFF'S EXHIBIT NO. DESCRIPTION 176 6/7/05 file copy letter to Patricia Ugorowski enclosing response to IDR 001 for Virginia Jordan and Roger Jordan 177 12/1/06 file copy letter to Patricia Ugorowski enclosing response to IDR 002 for Virginia Jordan and Roger Jordan 178 10/9/06 file copy letter to Patricia Ugorowski enclosing response to IDR 003 for Virginia Jordan and Roger Jordan 186 6/24/05 David K. Welles Jr. Response to IDR 001 187 188 193 194 195 202 203 204 220 221 222 223 224 11/23/05 David K. Welles Jr. Response to IDR 002 9/27/05 David K. Welles Jr. Response to IDR 003 7/26/05 letter enclosing response to IDR 001 for Peter C. Welles 11/30/05 letter enclosing response to IDR 002 for Peter C. Welles 5/19/06 letter enclosing response to IDR 003 for Peter C. Welles 6/30/05 letter enclosing response to IDR 001 for Christopher S. Welles 12/2/05 letter enclosing response to IDR 002 for Christopher+B164 S. Welles 10/11/06 letter enclosing response to IDR 003 for Christopher S. Welles Letter from SLK to J. Welles on 4/3/00 enclosing Schedules for Stobie Creek Investments LLC for review 6/20/05 letter enclosing Jeffrey Welles and Maud Welles Response to IDR 001 9/22/05 letter enclosing Jeffrey Welles and Maud Welles Response to IDR 002 8/9/05 letter enclosing Jeffrey Welles and Maud Welles Response to IDR 003 Global Reporting for Stobie Creek Investments LLC from 01/01/03 through 11/30/06 FX Transactions by Type

DEFENDANT'S OBJECTIONS

FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802

FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802

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Case 1:05-cv-00748-CCM
Exhibit B

Document 96-3

Filed 03/12/2008

Page 4 of 6

STOBIE CREEK v. UNITED STATES OF AMERICA PLAINTIFF'S EXHIBIT LIST
PREVIOUSLY MARKED And/Or BATES NO. J. Welles Ex. 127 Plaintiff's 1935-1994 J. Welles Ex. 128 Plaintiff's 1995-2039 J. Welles Ex. 129 Plaintiff's 2040-2054 J. Welles Ex. 2 JG-CL 432544-432664 J. Welles Ex. 4 IRS-JG-5760-5820 Cotter Ex. 5 Plaintiff's 6789-6791 Floyd Ex. 8 SCI 1-385 Floyd Ex. 10 Plaintiff's 2115-2119 Floyd Ex. 13 JFW 826-828 Floyd Ex. 18 Floyd Ex. 19 Floyd 3087-3139 DGWSR 512-526 Goldstein Ex. 8 Plaintiff's 6865-6867 Ex. 509 Plaintiff's 2332-2333 Waterman Ex. 11 Plaintiff's 3103-3118 Waterman Ex. 12 SLK 9688-9720 Waterman Ex. 16 Plaintiff's 3063-3068

PLAINTIFF'S EXHIBIT NO. DESCRIPTION 225 Global Reporting for Stobie Creek Investments LLC Global Reporting for 1/1/03 through 11/30/06 Foreign Exchange Gain/Loss Detail 226 Global Reporting for 01/01/03 through 11/30/06 Foreign Exchange Hedged Schedule 227 Global Reporting for Stobie Creek Investments LLC Reporting 1/1/03 through 12/31/03 Investment Transaction Detail 228 Tax Opinion for Larry Morgan 229 231 233 234 235 236 237 238 239 241 257 258 259 261 4/4/00 facsimile transmitting various documents for signature 6/28/00 Memo from J. Ivsan to L. Goldstein 2/14/06 Stobie Creek Investments LLC Response to IDR 001through 004 for tax year 2001 Chart Stobie Creek Investments LLC Partner Capital Account Summary period ending 12/31/01 12/12/00 Letter from J. Ivsan to R. Floyd re Stobie Creek Investments LLC tax returns Short Sale Obligations and Basis in Partnership Interests Chapter 7: Basis Consequences of Partnership Liabilities 9/26/01 letter from R. Floyd to L. Goldstein enclosing S-corporation Returns 6/6/01 letter from J. Ivsan to T. Cotter enclosing documents for David K. Welles, Sr. Electing Small Business Trust 3/16/01 Facsimile requesting transfer to Jenkins & Gilchrist for invoice 11/16/04 Facsimile from L. Goldstein to David Parse enclosing list of option contract amounts for trades for family members Invoice from 06/02/2000 through 08/31/01 8/18/00 Memo re Revisions to Confidential Corporate Tax Shelter Regulations 3/27/00 Facsimile from Deutsche Bank to J. Welles re 02/15/00 Confirmation signed by Perry Parker and Rick Pychewicz

DEFENDANT'S OBJECTIONS

FRE 402, 802 FRE 402, 802 FRE 402, 802, 901 FRE 402, 802, 901

FRE 402, 802 FRE 402, 802 FRE 402, 802, 901 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402 FRE 402, 802 FRE 402, 802

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Case 1:05-cv-00748-CCM
Exhibit B

Document 96-3

Filed 03/12/2008

Page 5 of 6

STOBIE CREEK v. UNITED STATES OF AMERICA PLAINTIFF'S EXHIBIT LIST
PREVIOUSLY MARKED And/Or BATES NO. Plaintiff's 4817-4919 Plaintiff's 4657-4705 Plaintiff's 4716-4717 Plaintiff's 4729-4730 Plaintiff's 4925-4967 Plaintiff's 4725-4728 Plaintiff's 4737-4744 Plaintiff's 4750-4816 Plaintiff's 700-707 Floyd 2201 Frankel Ex. 6 Frankel Ex. 11 Levich Ex. 13 Levich Ex. 5 Levich Ex. 8 Levich Ex. 11

PLAINTIFF'S EXHIBIT NO. DESCRIPTION 262 Northern Trust Company Change in Book and Market Value for Stobie Creek Investments 1/1/00 - 8/31/00 263 Northern Trust Company Transaction Detail by Category - P and I for Stobie Creek Investments 4/1/00 - 6/30/00 264 Northern Trust Company Asset Summary for Stobie Creek Investments LLC 6/30/00 265 Northern Trust Company Income and Expense Summary for Stobie Creek Investments LLC 1/1/00 - 6/30/00 266 9/11/00 facsimile from L. Goldstein to Walsh re: Jeff and Maud Welles 9/15/00 Estimated Taxes (misidentified) 267 5/10/00 facsimile from M. Aubry to Jeffrey Welles attaching payout schedule 268 Accounting Table for Welles Family Members 269 Allocation of LTCG on Currency Transaction (Sale of Therma-Tru Shares) 270 271 280 290 314 318 322 324 327 329 336 337 338 339 340 12/2/02 Key Bank to L. Goldstein re Therma-Tru/KT Holdings Escrow 8/31/00 IRS to Stobie Creek Investments LLC returning Form 8832 since it is unnecessary Frankel Handwritten Notes E-mail String dated 9/12/07 Intentionally Left Blank Levich Work Papers Spreadsheet re: Spot Rates for 1/2/98 through 12/29/00 Multiple sheets with handwritten notations, charts, tables 9/30/07 Levich letter to Bob Kolek enclosing invoice Article entitled, "The yen/dollar exchange rate in 1998" authored by Neil Cooper and James Talbot Starke Testimony in Jade Trading Starke Memo in Jade Trading - Tax analyst, Doc. Service, Doc 2005-20853 10/23/07 Robert Kolb Transcript 10/18/07 Stuart Smith Transcript, Signature & Errata Sheet 10/16/07 Jeffrey Frankel Transcript, Signature & Errata Sheet

DEFENDANT'S OBJECTIONS

FRE 402, 802, 901 FRE 402, 802, 901 FRE 402, 802, 901 FRE 402, 802, 901 FRE 402, 802 FRE 402, 802 FRE 402, 802, 901 FRE 402, 802, 901 FRE 402, 802, 901 FRE 402, 802, 901 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802, 901 FRE 402, 802, and Law of the Case FRE 402, 802, and Law of the Case FRE 402, 802 FRE 402, 802 FRE 402, 802

010796-101838

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Case 1:05-cv-00748-CCM
Exhibit B

Document 96-3

Filed 03/12/2008

Page 6 of 6

STOBIE CREEK v. UNITED STATES OF AMERICA PLAINTIFF'S EXHIBIT LIST
PREVIOUSLY MARKED And/Or BATES NO.

PLAINTIFF'S EXHIBIT NO. 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361

DESCRIPTION 10/17/07 Richard Levich Transcript, Signature & Errata Sheet 10/25/07 David DeRosa Minuscript 10/26/07 Ira Shepard Transcript, Signature & Errata Sheet 12/8/06 David Herpe Transcript, Errata & Signature Sheet 9/29/06 Stephen Bores Transcript 12/11/06 Virginia Jordan Minuscript 8/17/07 Virginia Jordan Minuscript 12/12/06 David K. Welles Jr. Transcript & Signature Sheet 7/24/07 David K Welles, Jr. Transcript, Signature & Errata Sheet 12/13/06 Peter Welles Transcript, Signature & Errata Sheet 7/19/07 Peter Welles Transcript, Minuscript & Signature Sheet 12/14/06 Christopher Welles Transcript 8/16/07 Christopher Welles Transcript 12/15/06 Jeffrey Welles Transcript, Signature & Errata Sheet 8/8/07 Jeffrey Welles Transcript 7/31/07 Georgia Welles Transcript & No Signature 7/31/07 Robert Floyd Transcript & Signature Sheet 8/2/07 Thomas Cotter Transcript 8/1/07 David Waterman Transcript Signature and Errata Sheet 8/7/07 Larry Goldstein Transcript 8/22/07 William Vogel Transcript

DEFENDANT'S OBJECTIONS

FRE 402, 802 FRE 402 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802 FRE 402, 802

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