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