Free Response to Motion - District Court of Federal Claims - federal

Case 1:05-cv-00748-CCM

Document 22-3

Filed 12/29/2006

Page 1 of 2

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION

UNED STATES OF AMRICA,
Petitioner,
-vs-

) Civil Action No. 03 C 5693

)
) Judge James B. Moran

)
) Magistrate Judge Ian Levin

JENKNS & GILCHRST, P.C.,
Respondent,
and

) ) )
)

)
)

) DAVID K. WELLES, SR., GEORGIA B. ) WELLES, TRUSTEE OF THE F AMIL Y )

TRUST UNER THE DAVID K. WELLES

)

1994 QUALIFIED ANTY TRUST,

)
) )
) )

DAVID K. WELLES, JR., VIRGINIA
WELLES JORDON, JEFFY F. WELLES, PETER C. WELLES, AN CHRISTOPHER
S. WELLES,

)

Intervenors.

) .. .. *

DECLARTION OF DAVID F. WATERMAN
I, DAVID F. WATERMAN, pursuant to 28 V.S.C. § 1746, declare:
1. I make this declaration concerning the United States' Motion to Compel

Production fied in the above-referenced case.
2. I make this declaration based upon my personal knowledge.

3. I am Chairman of the Management Committee of Shumaker, Loop &

Kendrck, LLP ("SLK") and have served in this position since Januar 1, 1992, with the
exception of calendar year 1994. I have been an attorney at SLK since June, 1979.

.. ..

. ¡

Exhibit 2

of

I

Case 1:05-cv-00748-CCM

Document 22-3

Filed 12/29/2006

Page 2 of 2

4. SLK has had a long-standing attorney-client relationship with the
Intervenors and their company, Thera- Tm Corp. (''T'') that dates back to at least 1 963.
5. Durig ths relationship, SLK has provided the Intervenors and TT with

extensive legal servces including corporate representation, litigation and estate plannng
services, among others.
6. In late 1999 and early 2000, SLK provided the Intervenors with legal

advice and assistance in connection with the sale of approximately one-half of their interests in

IT.
7. In the course of this representation, several of the hitervenors asked SLK

whether it was aware of any tax strategies that might reduce the Intervenors' taes resulting from
the anticipated sale of their interests.
8. hi response to this inquiry, SLK advised the Intervenors that Jenkens &

Gilchrst, P.C. had developed certain tax strtegies and might be in a position to provide the

Intervenors with legal advice regarding such strategies.
9. The Interenors were not presented with and did not execute any

confdentiality agreements between SLK and themselves.

I declare under penalty of peiury, pursuant to 28 D.S.C. § 1746, that the
foregoing is true and correct.

f;
Executed this I r aåy of

December, 2004.

&~; :i~
David F. Waterman, Esq. Shumaker, Loop & Kendrick, LLP

i 000 Jackson Stret Toledo, OH 3624-1573

sar\welles\watemn declaration.a

2