Free Motion for Leave to File - District Court of Federal Claims - federal

Case 1:05-cv-00296-FMA

Document 77

Filed 06/15/2007

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS GRAPEVINE IMPORTS, LTD., a Texas Limited Partnership, and T-TECH, INC., a Texas Corporation as Tax Matters Partner, Plaintiffs, v. United States of America, Defendant. § § § § § § § § § §

Case No. 05-296T Judge Francis M. Allegra

PLAINTIFFS' MOTION FOR LEAVE TO GIVE NOTICE OF RECENT AUTHORITY Plaintiffs move the Court for leave to cite a United States Tax Court opinion decided on June 14, 2007: Bakersfield Partners, LP, Robert Shore, Steven Fisher, Gregory Miles and Scott McMillan, Partners other than the Tax Matters Partner v. Commissioner of Internal Revenue, 128 T.C. No. 17 (June 14, 2007). The Tax Court's opinion includes the following statement: The overstatement of basis is not an omission of gross income for purposes of 26 U.S.C. § 6501(e)(1)(A), Colony, Inc. v. Commissioner, 357 U.S. 28 (1958) followed. Respectfully submitted on June 15, 2007, By: /s/ M. Todd Welty________ M. Todd Welty Texas State Bar No. 00788642

MEADOWS, COLLIER, REED COUSINS & BLAU, L.L.P. 901 Main Street, Suite 3700 Dallas, TX 75202 (214) 744-3700 Telephone (214) 747-3732 Facsimile [email protected] Date signed: June 15, 2007

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Case 1:05-cv-00296-FMA

Document 77

Filed 06/15/2007

Page 2 of 2

CERTIFICATE OF CONFERENCE The Plaintiffs discussed this motion with counsel for the Government, and the Government was not opposed to it. /s/ M. Todd Welty_______ M. Todd Welty

CERTIFICATE OF SERVICE I hereby certify that on June 15, 2007, I electronically filed the foregoing Motion for Leave to Give Notice of Recent Authority with the Clerk of Court using the ECF system, which will send notification of such filing to the following: Grover Hartt, III Tax Division U.S. Department of Justice 717 N. Hardwood, Suite 400 Dallas, Texas 75201 /s/ M. Todd Welty_______ M. Todd Welty

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