Free Pretrial Memorandum - District Court of Federal Claims - federal

Case 1:05-cv-00296-FMA

Document 63

Filed 12/20/2006

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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' PRETRIAL MEMORANDUM COME NOW Plaintiffs, who respectfully submit the following memorandum in advance of trial as ordered by the Court. I. EXPERT WITNESSES TO BE CALLED Plaintiffs intend to call their designated expert witness: Gerald J. ("Jerry") Songy 212 Delta Drive Mandeville, Louisiana 70448 Telephone: (985) 626-3003 Mr. Songy will address the reporting of the transactions at issue on Plaintiffs' tax returns for the 1999 taxable year as discussed in detail in his expert report and supplemental report which are being filed with the Court simultaneously with this memorandum. Plaintiffs anticipate that Mr. Songy's examination and Plaintiffs' presentation of evidence will take approximately one day (about 5 hours including direct and cross-examination). II. EXHIBITS TO BE USED AT THE HEARING Plaintiffs intend to use the following exhibits at the January 18 hearing:

Case 1:05-cv-00296-FMA

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Filed 12/20/2006

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1. Expert Memorandum of Gerald ("Jerry") Songy (Plaintiffs' Exhibit 59) 2. Supplemental Expert Memorandum of Gerald Songy (Plaintiffs' Exhibit 60) 3. Year 1999 Form 1040 Joint Individual Tax Return of Joseph and Virginia Tigue (Plaintiffs' Exhibit 63) 4. Year 1999 Form 1065 Partnership Return of Income of Grapevine Imports, Ltd. (Plaintiffs' Exhibit 66) 5. Year 1999 Form 1120S S-Corporation Return of Income of T-Tech, Inc. (Plaintiffs' Exhibit 68) 6. Year 1999 Consolidated Form 1099 of JJT Meandering Investments, LLC (Plaintiffs' Exhibit 69) 7. Year 1999 Consolidated Form 1099 of VBT Meandering Investments, LLC (Plaintiffs' Exhibit 70) 8. Year 1999 Consolidated Form 1099 of Grapevine Imports, Ltd. (Plaintiffs' Exhibit 71) 9. Form SS-4 Application for Employer Identification Number of JJT Meandering Investments LLC (Plaintiffs' Exhibit 73) 10. Form SS-4 Application for Employer Identification Number of VBT Meandering Investments LLC (Plaintiffs' Exhibit 74) 11. Demonstrative Comparisons to Colony, Inc. v. Commissioner (Plaintiffs' Exhibit 75) All of the exhibits listed above have been filed with the Court under the above-listed exhibit numbers in connection with Plaintiffs' Memorandum of Law In Advance of Evidentiary Hearing on Applicability of 26 U.S.C. § 6501(e)(1)(A). Plaintiffs reserve the right to supplement this list, and Plaintiffs reserve the right to introduce or refer to any exhibits already admitted into the record of this case from prior hearings. In addition, depending upon the evidence and arguments presented by the

Government, Plaintiffs may submit portions of the deposition testimony of Cheryl Kiger, the Government's former designated expert, as rebuttal evidence.

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III. EXPERT REPORTS Plaintiffs have filed the expert report and supplemental report of Mr. Songy as exhibits to Plaintiffs' Memorandum of Law In Advance of Evidentiary Hearing on Applicability of 26 U.S.C. § 6501(e)(1)(A). The reports are labeled as Plaintiffs' Exhibits 59 and 60. IV. OTHER FILINGS IN CONNECTION WITH HEARING On this date, Plaintiffs have made the following additional pretrial filing in connection with the upcoming hearing: 1) Plaintiffs' Memorandum of Law In Advance of Evidentiary Hearing on Applicability of 26 U.S.C. § 6501(e)(1)(A) with attached exhibits referenced above.

Respectfully submitted on December 20, 2006. By: /s/ M. Todd Welty________ M. Todd Welty Texas State Bar No. 00788642

MEADOWS, OWENS, 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] ATTORNEY-IN-CHARGE FOR PLAINTIFFS

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CERTIFICATE OF SERVICE I hereby certify that on December 20, 2006, I electronically filed the foregoing pleading with the Clerk of the Court using the ECF system which will send notification of such filing to the following: Grover Hartt, Esq. U.S. Department of Justice--Tax Division 717 N. Harwood, Suite 400 Dallas, Texas 75201 /s/ M. Todd Welty M. TODD WELTY